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论文编号：	808
作者编号：	2220060656
上传时间：	2008/6/25 11:10:33
中文题目：	高等学校分级管理下内部控制体系
英文题目：	Research on the internal contr
指导老师：	孙广平
中文关键字：	高等学校 财务管理 分级管理 内<
英文关键字：	Colleges and universities Fin
中文摘要：	随着我国高等院校办学自主权的落实和办学规模的急剧扩大，高校的内部环境和外部环境发生了很大变化，经济活动日益活跃和复杂，在履行教学、科研、社会服务三大职能的过程中，其办学行为已与社会经济行为融为了一体。在新的形势下，高校如何在提高教育教学质量的同时，规范经济行为，整顿财务会计秩序，整合高校的有限资源，提高高校的整体水平和综合竞争力成为高校所面临的焦点问题。在高校财务分级管理体制下，现行的内部控制制度执行方式已不能满足高校管理的需要，建立和健全分级管理下内部控制体系已成为迫切需要研究和解决的热点课题。 本文以内部控制理论和委托代理理论、期望理论为理论指导，在对国内外高校现行内部控制系统进行系统深入分析的基础上，提出了对我国高校内部控制体系的构想：从财务管理的角度出发，在高校“统一领导，分级管理” 的财务管理体制下，建设校、院两级的内部控制体系，使分级管理与内部控制有机结合。在统一高校内部控制原则和目标的基础上，校级内部控制侧重于经济风险控制、组织规划和经济责任制的建设，为学院内部控制创造条件并对其进行必要的指导，并通过目标管理的方式实现对院级单位内部控制的再控制；院级内部控制是高校内部控制目标的最终实现过程，论文以学院为例，详细讨论了具体实施内部控制的主要环节和实现方法，对组织规划控制、授权批准控制、预算控制、业务过程控制、资产保全控制、内部报告控制、制度文件控制以及监督等项控制活动进行了具体设计。通过细化管理，将内部控制目标融入到各项控制活动和过程中去，从而实现多点多面的全方位控制，使内部控制真正成为高校自我调节、自我制约的内在机制。 本文旨在通过对高校分级管理下内部控制体系的研究，为高校内部控制体系构建提供一个基本框架和思路，并尝试将目标管理的方法引入到高校内部控制体系中，创新高校内部控制的实施方式，以保证高校内部控制目标的最终实现。
英文摘要：	With the implementation of the school-running autonomy of colleges and universities and the rapid expansion of the school-running scale, the inner and outer environment of colleges and universities have both changed a lot. The economic activity is getting more and more active and complicated. In the process of performing the functions of education, scientific research and social service, the school running is conbined together with social economic behaviors. Under the new situation, how can colleges and universities normalize economic behaviors, keep financial accounting in order, integrate the limited resourses, and raise the whole level and intergrated competitiveness while the education quality can be enhanced at the same time? This is a key problem before colleges and universities. Under the hierarchy system of financial management, the present internal control system can’t meet the need of the administration in colleges and universities. It is a hot subject to set up and improve the internal control system under the hierarchy administration. Under the guidance of the internal control theory, principal-agent theory and expectancy theory, this paper puts forward the concept of internal control system of colleges and universities in our country on the basis of the systematic analysis on the present internal control system of colleges and universities at home and abroad. In terms of financial management, under the financial management system of colleges and universities with the idea of “unified leadership and hierarchy management”, the two levels internal control system of the university and department should be set up to conbine the hierarchy management and internal control system together. On the basis of unifying the principles and goals of internal control in colleges and universities, the internal control system on university level should focus on the construction of economic risk control, organizational planning and economic responsibility system, creat the conditions for the internal control system on department level and give necessary directions, and realize the control over the internal control system on department level through the way of management by objective. The internal control system on department level is the final implementation procedure of the internal control objective in colleges and universities. This paper takes the department as examples, discusses the key links and implementation of the specific internal control in detail, and designs the specific control activities like organizational planning control, authorization and approval control, budget control, business procedure control, asset maintenance control, inner report control, regulation files control and supervision control. Through refined management, the internal control objective can be merged into all sorts of control activities and processes to realize all-round control and make internal control a real inner system for the self-adjustment and self-discipline of colleges and universities. This paper is to provide a basic frame and idea for the construction of the internal control system in colleges and universities through researches on the internal control system under the hierarchy management and try to introduce the way of management by objective to this system to create a way of implementation for the internal control in colleges and universities and to ensure the realization of the objective of this system.
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