【作者】 赵岩；

【导师】 王义秋；

【作者基本信息】 东北大学 ， 会计学， 2009， 硕士

【摘要】 随着我国教育体制改革的不断深入,高等学校的办学自主权越来越高。伴随着扩招的步伐,高校不断扩大其规模,以适应不断扩张的需求。但是,近年来,高校内部频频发生的贪污案件和暴露出的高校运营过程中的种种漏洞,把我们的视线逐渐转向高校的内部。要使大量的资金筹集和使用活动健康有序地进行,高校就必需建立完善的内部控制制度。然而,我国高校的内部控制制度现在还不够健全,管理控制方式落后,缺乏系统的控制制度;管理理念落后,缺乏科学管理的人文环境;高校职务犯罪、贪污腐败和浪费现象日益严重。因此,高等院校建立完善内部控制制度已经势在必行。然而,目前我国高校对内部控制理论的研究不够,实践活动较为分散,尚未形成体系。随着高等教育事业的快速发展,高校的经济活动日益复杂,加强内部控制研究和应用的要求也日益迫切。内部控制自我评估是由管理层或工作团队执行的检验和评估内部控制有效性的过程,目的是为组织目标的实现提供合理保证。这种评估方式基于使参与者在心理上成为控制的参与者,然后去解决手头特定的问题。相比之下,传统的审计方法是基于得到“正确的答案”,然后在事后取得人们对这种方法的同意,而在开始并没有让他们参与决策的制定。内部控制自我评估对于我国大多数组织的管理层而言还较为陌生,对于这种方法在高校的运用更是鲜有研究。本文希望通过研究内部控制自我评估方法在高校预算管理方面运用的必要性以及研究高校预算管理内部控制自我评估的内容、方法、实施步骤等,为高校实施内部控制自我评估提供一些参考,为高校引入内部控制自我评估这一先进的、具有高度互动性的管理工具,从而推动高校建立、健全内部控制制度做出贡献。本文首先简要说明了研究的背景、意义,和目前国内外的理论研究和国内的法规现状。然后,对内部控制的发展历程,内部控制自我评估的起源、发展、定义、方法等进行了分析。接着,本文通过研究目前我国高校预算管理内部控制方面存在的问题,分析了高校运用内部控制自我评估方法对预算管理内部控制实施自我评估的必要性。在此基础上,本文对如何在高校实施预算内部控制自我评估展开研究。研究的内容包括,实施前应当具备的基础环境、实施流程的设计、评估内容的设计、专题研讨会相关流程和程序的设计、报告内容和框架的设计、以及后续跟进的内容和时机。最后,本文以东北大学的预算管理为例,实施了内部控制自我评估,并对其结果进行了分析。更多还原

【Abstract】 Along with the deepening of reform of the education system, higher education is getting higher and higher school autonomy. With the pace of expansion, colleges continue to expand its scale to meet expanding demand. However, in recent years, the high incidence of corruption cases in colleges and the leaks exposed in the process of college management, we find it is urgent to give more attention to our colleges.If we want to use this large number of funds healthy and orderly, it is essential to establish a sound internal control system in colleges. However, our internal control system of colleges and universities are not unsound, lack of management control and control systems; sense of organization is medieval; human environment goes against the management procedure. Therefore, it is imperative for institutions of higher education to establish a sound internal control system.However, the study on the theory of internal control in the colleges and universities of our country is not enough. The practices are dispersed. So we conclude that the system on this area has not yet formed. With the rapid development of higher education, the economic activities in colleges and universities are increasingly complex, the requirements of elevation on the research and application of internal control are increasingly urgent.Internal control self-assessment is a series of internal control processes, operating by the managements or working teams, aimed at providing reasonable assurance for the organization. This technique based on the principle that makes the attendees as a psychological participant in control processes, and then solves the problems. In contrast, the traditional method of auditing is based on the "right answer", and then obtains people’s consent of this method, though they have not participated in decision making at the beginning.The Teaneck of internal control self-assessment is unfamiliar for the organizations of our country. And there are little research on the use of this method in colleges and universities.In order to promote and guide colleges and universities to establish an internal control system, the writer began to study on this area. In this paper, the writer wants to give you a clear perspective to understand the internal control self-assessment, and provide some information on the self-assessment’s methods, the processes, and the final report and so on.At the beginning, this article briefly describes the background and significance of the study, and the status quo of current theoretical research at home and abroad, and the domestic laws and regulations on the area of internal control. Then, introduce the development of internal control, and the origin, development, definition, methods of internal control self-assessment. And then, the writer explains the necessity and feasibility of budget internal control self-assessment through the outstanding issues of internal control of the budget management in colleges and universities. On this basis, this article study on how to move internal control self-assessment in the colleges and universities. Including the basis of the environment implementation should have of the former, the design on the framework, and the design on the process and procedures of implementation, as well as how to carry out the final report and the follow-up assessment. Finally, this thesis study on the internal control self-assessment of budget management in Northeastern University, and analyze the results.更多还原