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论文编号：	6433
作者编号：	2220120328
上传时间：	2014/6/10 13:57:48
中文题目：	Y职业技术学院示范校建设专项资金
英文题目：	The Study of Y Vocational and Technical College Internal Control of the Construction Special Fund in Model Higher Vocational College
指导老师：	边泓
中文关键字：	内部控制；示范校建设；专项资金管理
英文关键字：	Internal control; Construction of Model Higher Vocation College; Project Construction Special Funds Management
中文摘要：	随着教育体制改革的不断深化，高等院校自主权进一步扩大，我国高校在各方面都获得了快速的发展。于此同时，高等院校改革和发展过程中，也出现了一些违法违纪的行为和经济案件，特别体现在招生、收费、资金使用、物资设备采购、工程项目建设等活动中。经济案件发生的原因是复杂的，但是高校内部控制弱化是其中一个至关重要的因素。因此，高校的快速发展也催生内部控制制度，要求高校建立稳固、强大的内部控制体系，完善高校的治理结构，建立惩治和预防腐败的体系，对高校强化内部控制提出了新要求。本文以正处于示范校建设中的Y职业技术学院为例，在对Y学院示范校建设专项资金使用情况进行深入调研的前提下，结合国内外企业和高校内部控制研究的文献，对Y学院专项资金的内部控制进行了研究。本文在绪论部分透视了高校内部控制弱化的现状，并通过对国内外研究成果的回顾，指出了加强高校内部控制建设的重要意义。在第二章中着重介绍了内部控制的理论基础，总结了内部控制理论的发展历程，并进一步诠释了高校内部控制的基本内容。第三部分解析了Y职业技术学院日常的内部控制工作，特别是对示范校建设专项资金的内部控制现状，并指出Y学院存在着忽视专项资金投入的预算、对使用专项资金购置固定资产的控制上存在缺陷以及内部审计难以实施的问题。第四部分则针对上述缺陷，在专项资金的预算控制、固定资产管理、专项资金的支付以及内部审计方面提出优化内部控制的建议。最后得出了本文的结论。
英文摘要：	With the deepening of education reform, the autonomy of colleges and universities further expand. Chinese universities have gained in all aspects of rapid development. At the same time, during the process of reform and development, there have been some illegal behavior and economic discipline cases, especially reflected in enrollment, fees, use of funds, materials and equipment procurement, construction projects and other activities. Economic reasons that lead to the violations of law are complex; however, the weakening of internal control is the most significant one of the factors. Therefore, the rapid development prompts the universities' internal control system. Universities need to build a solid and strong internal control system, improve the governance structure of colleges and establish a system for punishing and preventing corruption. The status proposed new requirements to strengthen the internal controls for the colleges and universities. This paper takes Y Vocational and Technical College as an example which is in an ongoing construction of model higher vocational college. Under the premise of in-depth research of the project special funds usage of Y College, referred to a large number of enterprises and the internal control of colleges and universities at home and abroad research literature, this paper research on the internal control of Y College’s special funds. In the introduction chapter, this article disclosed the current situation weakening of internal control in the colleges and universities. Through a review of research achievement at home and abroad, pointed out the significance to strengthen the construction of internal control of colleges and universities. The second chapter focused on the theoretical basis of internal controls, and summarized the development course of internal control theory, and further interpretation of the basic contents of the internal control of colleges and universities. In the third chapter, the routine internal control work of Y Vocational and Technical College was analyzed, especially to the situation of internal control of construction scheme of the special funds, and points out that the Y college there are neglected the budget of special funds, the control defects of using special funds to purchase fixed assets and problems of the internal audit that is difficult to implement. For the above defects, the fourth part make recommendations to optimize internal control of special funds in budget control, fixed asset management, procurement and payment, and internal audit. Finally it reached the conclusion of this paper.
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