本论文采用案例分析法,以M学院为研究基点,在对高职院校
内部控制相关理论、COSO框架以及国内外研究文献进行梳理总结的
基础上,依据我国《行政事业单位内部控制规范(试行)》,结合问
卷调查结果和有关访谈内容,从单位和业务两个层面分析M学院内
部控制现状,探寻缺点和不足,深入剖析该院校当前内部控制体系中
的薄弱环节以及导致问题的深层次的原因,确定从完善控制环境、强
化风险评估、改进控制活动、加强信息沟通、健全监督体系五个方面
入手,有针对性的提出完善M学院内部控制体系的可行性意见,设
计具体实施方案,制定行之有效的改革措施,从而优化M学院内部
控制体系,改善M学院内部控制现状,提升M学院运行管理水平
I
北京化工大学硕士学位论文
通过研究M学院内部控制体系完善过程,为高职院校优化内部
控制体系提供了一定的参考和借鉴。高职院校在构建内部控制体系
时,不仅要理顺五个要素间的关系,依托制度保障,落实风险评估,
强化流程控制,完善信息系统,健全监督评估,还要通过细化各项经
济业务和管理活动流程,量化岗位职责,强化关键点控制,使得决策
科学、执行坚决、监督有力
关键字:内部控制,高职院校,风险,改善
II
ABSTRACT
CONSTRUCTION OF INTERNAL CONTROL SYSTEM
OF M COLLEGE BASED ON COSO FRAMEWORK
ABSTRACT
In recent years, the nation attaches great importance to the reform
and development of vocational education, the scale of vocational
education has been expanding, the number of enrollment has been
increasing significantly, the source of funds and economic activities bid
farewell to the original single and simple, becoming gradually diversified
and complex, in the end they have achieved a historic leapfrog
development as a whole. However, as vocational colleges are developing
with a faster speed, there are some shortcomings which cannot be well
adapted to the development of social. One important reason is the internal
control system, which can protect the healthy development of the school,
is being constructed slowly, and is running inefficient. It is difficult to
effectively adapt to the rapid development of vocational colleges.
Therefore, it is urgent to study the characteristics and operation rules of
the business activities of higher vocational colleges, and establish an
internal control system that meets the development needs of higher
vocational colleges.
This thesis adopts case analysis and the study object is M College, it
hi
北京化工大学硕士学位论文
bases on summarizing the theory of internal control in higher vocational
colleges, the COSO framework, the research literature at home and
abroad and Administrative institutions internal control norms (Trial).
Combining with the questionnaire survey results and the contents of the
interview, this thesis analyzes the status of M internal control from the
unit and business two levels. By exploring shortcomings and deficiencies,
analyzing the weak links in the current internal control system and the
deep reason that leads this phenomenon, this thesis determines from
improving the control environment, establishing the risk assessment,
ameliorating control activities, strengthening information and improving
the supervision system, to put forward the feasibility of improving the
internal control system of M College, design specific implementation
plan and develop effective reform measures, finally in order to optimizing
the internal control system of M College, improving the current situation
control of M College, and promoting the operation and management level
of M College.
By studying the internal control system of M College, we can
provide some recommendation for the higher vocational colleges to
optimize the internal control system. When establishing the internal
control system, vocational colleges should straighten out the relationship
among the five elements, rely on the system, implement the risk
assessment, strengthen the process control, improve the information
IV
ABSTRACT
system construction, and mend the supervision and evaluation. Also,
through refining the economic business and management activities of the
process, quantifying job responsibilities, enhancing the key control points,
let make decide scientifically, execute resolutely, and supervise
effectively.
&39;
KEY WORDS: internal control, higher vocational colleges, risk,
improve
v
目录
第1章绪论1
1.1研究背景1
1.2研究目的及意义
;1.2.1研究目的1
1.2.2研究意义1
1.3研究内容及方法2
1.3.1研究内容2
1.3.2研究方法3
1.4创新;4
第2章高职院校内部控制相关理论概述2.1高职院校内部控制理论概述2.1.1高职院校内部控制的概念2.1.2高职院校内部控制的方法2.2 COSO内部控制框架2.2.1 C0S0内部控制框架的基本理论2.2.2 C0S0内部控制框架的五大要素2.3国内外相关文献综述2.3.1国外相关文献综述2.3_2国内相关文献综述2.3.3国内外研究述评第3章M学院内部控制案例3.1 M学院基本概况13
3.2 M学院内部控制13
3.2.1单位层面内部控制3.2.2业务层面内部控制VII
北京化工大学硕士学位论文
第4章M学院内部控制评价
21
4.1控制环境21
4.1.1内控意识淡薄
21
4.1.2内控制度不健全
23
4.1.3人力资源政策不完善
23
4.2风险评估23
4.2.1未树立风险防范意识
23
4.2.2未建立风险评估体系
24
4.3控制活动24
4.3.1内部管理制度不健全
25
4.3.2岗位设置不合理
26
4.4信息与沟通26
4.4.1信息化重视程度低
26
4.4.2信息化系统不健全
27
4.5赌27
4.5.1外部监督不到位
28
4.5.2内部监督不足
28
第5章构建完善的M学院内部控制体系
29
5.1完善控制环境29
5.1.1调整组织架构,明确权责分配
29
5.1.2提高内控重视度,深化内控文化
30
5.1.3制定良性人力资源政策,重视绩效考评机制
31
5.2建立风险评估机制
31
5.2.1合理设定目标
32
5.2.2准确识别分析风险
32
5.2.3有效应对各类风险
32
5.3改进控制活动33
5.3.1预算管理方面
33
5.3.2收支管理方面
36
5.3.3采购管理方面
37
5.3.4资产管理方面
38
VIII
5.3.5项目管理方面39
5.3.6合同管理方面41
5.4加强信息与沟通41
5.4.1完善信息化系统
42
5.4.2增强学院信息公开化水平
42
5.5健全监督体系42
5.5.1引入外部审计机构
,
42
5.5.2强化内部审计作用
43
5.5.3加强自我监督力度
44
第6章研究结论47
参考文献49
附录53
致谢57
作者和导师简介59
IX
CONTENTS
CONTENTS
Chapter 1 Introduction1.1 Research background1.2 Research purpose and significance1.2.1 Research purpose 1
1.2.2 Research significance1.3 Research contents and methods1.3.1 Research contents 2
1.3.2 Research methods 3
1.4 Research innovationsChapter 2 An overview of the correlation theories of internal control
in higher vocational colleges2.1 An overview of internal control theory in higher vocational colleg
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