高校独立学院也称为高校独立办学的二级学院，是非国家财政性经费举办实 施本科教育的高等学校；是我国高等教育改革中为了鼓励社会力量办学而产生的 一种新教育投资形式。 作为新的教育模式，其内部控制在实际执行中有着诸多的漏洞与隐患，故本 文选择了高校独立学院研究为主体进行探讨内部控制问题。通过查阅近三十篇国 内外有关内部控制的文献，国内内部控制法律法规，教育部、财政厅发布的通知 公告以及其他学者有关于独立学院内部控制的学术论文,本文采用 COSO 报告的 五种要素（控制环境、风险评估、控制活动、信息与沟通和监督）以浙江省 ZZ 学院为例对独立学院目前在内部控制方面的现状、存在的问题等作出了分析。 通过对完善 ZZ 学院内部控制的必要性进行阐述，提出对建立和强化 ZZ 学院 内部控制体系和机制的（1）调整组织结构，明确内部控制目标；（2）健全经费 制度，降低办学风险；（3）实现资产管理，维护国家资源；（4）畅通信息沟通， 建立公开机制；（5）强化监督监察，全面内控审计五个可行性措施。本文主要针 对独立学院的特点，提供有效建立内部控制的建议，从而使独立学院的内部控制 体系和机制能够进一步完善，推动独立学院可持续、稳定的发展。 关 键 词，独立学院,内部控制,COSO 报告,政策优化 论文类型，应用/专题研究II INTERNALCONTROLOF INDEPENDENT COLLEGESAND UNIVERSITIES (CASE STUDY: ZZ COLLEGE) ABSTRACT Independent colleges and universities are also called the secondary colleges run independently by universities ， which are non-fiscal expenditure for the implementation of undergraduate education．Independent colleges are a new form of education investment in China's higher education reform to encourage nongovernmental sectors to run schools． However，as a new educational model，there are many loopholes and hidden dangers in the implementation of internal control，Therefore, this paper chose the independent college and universities internal control research as the main body to explore．A total of 30 foreign literatures on internal control，domestic laws and regulations on internal control，announcements issued by the Ministry of Education， the Ministry of Finance and other scholars on internal control in independent colleges were consulted．This paper takes Zhejiang ZZ College as an example，uses five elements of COSO reporting (control environment，risk assessment，control activities， information and communication and supervision．) to analyzes the current situation and existing problems of internal control in independent colleges． At the same time ， the internal control of ZZ College must be improved is expounded，then five feasible measures for establishing and strengthening the internal control system and mechanism of ZZ college are put forward ， (1) adjusting the organizational structure and clarifying the objectives of internal control；(2) improving the funding system and reducing the risk of running a school；(3) realizing asset management and safeguarding national resources；(4) adjusting the organizational structure and clarifying the objectives of internal control of ZZ independent college； (5) Strengthen supervision and supervision and comprehensively control internal auditIII five feasible measures．This paper mainly aims at the characteristics of independent colleges，and provides effective suggestions to establish internal control，so as to further improve the internal control system and mechanism of independent colleges， and promote the sustainable and stable development of independent colleges． KEY WORDS:Independent institute;Internal control;COSO report;Policy optimization TYPE OF THESIS: Application Research浙江工业大学硕士学位论文 高校独立学院内部控制问题研究----以 ZZ 学院为例 IV 目 录 1 绪论..........................................................................................................1 1.1 研究背景............................................................................................................1 1.2 研究目的和意义................................................................................................2 1.3 国内外研究现状................................................................................................3 1.3.1 国外研究现状............................................................................................3 1.3.2 国内研究现状............................................................................................4 1.4 研究内容和方法................................................................................................5 1.4.1 研究内容....................................................................................................5 1.4.2 研究方法....................................................................................................6 2 独立学院内部控制要素与控制程序分析.............................................7 2.1 独立学院办学性质、定位与目标....................................................................7 2.1.1 独立学院的办学性质................................................................................7 2.1.2 独立学院的定位与目标............................................................................7 2.2 独立学院内部控制要素分析............................................................................9 2.2.1 控制环境....................................................................................................9 2.2.2 风险评估..................................................................................................10 2.2.3 控制活动..................................................................................................11 2.2.4 信息与沟通..............................................................................................12 2.2.5 监控..........................................................................................................12 2.3 独立学院内部控制程序构建原理分析..........................................................13 2.3.1 授权审批规范化......................................................................................13 2.3.2 资产管理精细化......................................................................................13 2.3.3 预算管理全面化......................................................................................14 2.3.4 审计监督充分化......................................................................................14 3 ZZ 学院内部控制的现状与问题..........................................................16 3.1 ZZ 学院介绍.....................................................................................................16 3.1.1 ZZ 学院简介.............................................................................................16 3.1.2 ZZ 学院二级组织结构简介.....................................................................17 3.1.3 ZZ 学院计划财务部结构简介.................................................................18 3.2 ZZ 学院内部控制的现状.................................................................................20 3.2.1 控制环境方面..........................................................................................20 3.2.2 风险评估方面..........................................................................................22 3.2.3 控制活动方面..........................................................................................23浙江工业大学硕士学位论文 高校独立学院内部控制问题研究----以 ZZ 学院为例 V 3.2.4 信息与沟通方面......................................................................................26 3.2.5 监督方面..................................................................................................27 3.3 ZZ 学院内部控制存在的问题.........................................................................27 3.3.1 组织制度不完善......................................................................................27 3.3.2 应对机制不健全......................................................................................28 3.3.3 控制活动不理想......................................................................................29 3.3.4 信息与沟通不畅通..................................................................................30 3.3.5 监督监察不重视............