【作者】 徐健；

【导师】 王景升；

【作者基本信息】 东北财经大学 ， 财务管理， 2010， 硕士

【摘要】 自《民办教育促进法》的颁布实施以来,民办高校的发展空间越来越大,而其存在的问题也越来越明显,尤其是民办高校的内部控制问题。内部控制引入到民办高校里,不仅能解决民办高校内部存在的问题,而且推动了民办高校的持续发展。在实施民办高校的内部控制时,将有利于提高教育经费投入的使用效率,确保学校资产的安全、保证经济信息和财务报告的可靠。然而在现实中,我们发现民办高校的内部控制存在很多问题,从COSO五要素角度研究的文献又较少,使得对民办高校的内部控制问题一直缺乏全方位的认识和理解。完善民办高校内部控制体系为推动办学方针和办学目标的实现,保证民办高校资产的安全和完整、财务信息和会计资料的真实,建立有效的风险控制系统,起到了不可替代的作用。本文主要通过规范的研究方法,以案例分析为辅,将内部控制理论作为研究依据,借鉴前人的内部控制问题研究方法,以完善我国民办高校内部控制体系为基本立足点,结合图示法,按照“提出问题——分析问题——解决问题”的研究顺序对民办高校内部控制问题进行研究。本文的创新点在于从民办高校这一主体出发,借鉴企业完善的内部控制等相关基础理论,结合相关案例,对民办高校内部控制问题进行研究。将理论运用到实践中,拓宽了内部控制理论的应用领域。本文分为以下六个部分：第一部分,对国内外内部控制理论的研究文献进行梳理,针对研究背景与意义、研究内容与方法做了简要介绍。第二部分,回顾内部控制理论的发展及演进过程,提出内部控制五要素及内部控制的定义,最后指明民办高校的内部控制含义及特点。第三部分,分析民办高校的内部控制问题的重要性,然后从控制环境、风险评估、控制活动、信息沟通与监督五个角度分析了我国民办高校的内部控制现状。第四部分,结合第三部分提出的民办高校内部控制存在问题,该部分深入挖掘民办高校内控失效问题的原因,并进行原因分析,为下文的解决问题奠定基础。第五部分,从内部控制五要素角度考虑,针对民办高校内部控制问题提出切实可行的建议和意见。第六部分,总结本文的研究成果,并提出本文存在的缺点与不足。更多还原

【Abstract】 As the Law of the People’s Republic of China on Promotion of Privately-run Schools published, private higher schools has been flourishing. And there are more and more problems in private higher schools, especially internal control problems. Internal control thoery not only can solve the inner problems, but also push it sustainable developing. With implementation of the internal control, it is good for improving the usage of financial input, securing the properties, holding the reliability of the financial information and reports.However, there’re a lot of problems in the internal control of private higher schools. From the perspective of the COSO elements, there’re few research papers. The perfect internal control can make the properties safe, improve the operating conditions, and keep the financial statements reliable.This thesis regulates the use of research-based, supported by case study research methods. This paper is based on the theory of internal control, comparing with others’conclusions. According to the order of "propose-analyse-solve", it’s to perfect the internal management of private higher schools with charts analysis in this paper.The innovation of this paper is mainly at the perspective of private higher schools. Based on the the theory of internal control, it makes the internal management perfect with the case analysis. Applying theory to practice broadens the application field of internal control theory.This thesis is divided into 6 parts:The first part mainly represents the background of the internal control theory, briefly introduces the study value, contents and methods;The second part reviews the development of internal control, proposes the definition of 5 elements, points out the meaning and character of private higher schools. The third part proposes the importance of internal control, and analyses the present problems from the perspective of COSO elements:control environment, risk appraisal, control activity, information and communication, monitoring.The fourth part finds the reasons why the internal control becomes useless from the perspective of COSO elementsThe fifth part proposes suggestions and advices to private higher schools to perfect its internal control.The last part summaries and points out the disadvantages.更多还原