【作者】 高飞；

【导师】 姚王信；

【作者基本信息】 安徽大学 ， 工商管理（专业学位）， 2015， 硕士

【摘要】 内部控制,是指一个单位为了实现其经营目标,保护资产的安全完整,保证会计信息资料的正确可靠,确保经营方针的贯彻执行,保证经营活动的经济性、效率性和效果性而在单位内部采取的自我调整、约束、规划、评价和控制的一系列方法、手段与措施的总称,应用于会计领域最广泛的制度。其伴随社会经济的发展而产生,它贯穿于企业经营管理的各个环节当中,是一项十分复杂、繁琐的系统工程,也是现今企业所关注的一项非常重要的内容。现如今,事业单位的作用在现代社会中不容小觑,它承担着为国家教育、卫生、科学和社会文化等社会性服务的责任。事业单位内部控制的构建和健全,是关系到事业单位健康发展运行的基石。为了进一步提高行政事业单位内部管理水平,规范内部控制,加强廉政风险防控机制建设,根据《中华人民共和国会计法》、《中华人民共和国预算法》等法律法规和相关规定,财政部于2012年12月29日制定了《行政事业单位内部控制规范(试行)》,自2014年1月1日起施行。随着国家经济快速发展,我国逐渐加强了对教育尤其是高等教育的重视,提出了科教兴国等一系列方针政策。我国的高校进入了快速发展的模式,学校规模不断扩大,招生规模快速增长。与此同时,这既给高校带来了机遇,同时也带来了挑战。在发展过程中,高校逐渐暴露出一些财务或者管理上的问题。但由于高校长期以来以科研和教学为中心,对经济活动的内部控制不够重视,内部控制建设不能与快速发展相适应,因此迫切需要加强高校内部控制建设。本文主要以高校为研究对象,在高校的内部控制中具体应用财政部于2012年11月29日颁布的《行政事业单位内部控制规范(试行)》并结合相关的法律法规,从内部控制的基本理论与制度背景入手,借鉴已有文献研究成果,分析高校内部控制的目标、原则和特点,运用规范研究和案例相结合的方法,以内部会计控制相关理论为基础,在新的事业单位内部控制规范的引导下,以A高校为例,对该校内部控制现状及存在问题进行分析,根据该规范的内容,从整体层次和业务层次对A高校内部控制体系框架进行构建,针对该校内部控制存在的问题,提出改进的措施。本文首先是绪论,提出研究背景和意义,说明研究思路和方法。其次是理论基础,介绍了内部控制的概念、相关理论,以及我国事业单位内部控制规范体系。然后以A高校为例,对其内部控制的现状进行分析,以《事业单位内部控制规范》为基础构建内部控制框架体系,提出相应的对策建议。最后,以A高校的实践意义,对其他高校的内部控制工作提供一定的借鉴意义和应用前景。更多还原

【Abstract】 Internal control, refers to a unit in order to achieve its business objectives, protecting the security and integrity of assets, and ensure that the accounting information is correct and reliable, to ensure that the operation of the implementation of the policy of business activities, to ensure the economy, efficiency and effectiveness in the unit interior to self adjust, constraints, planning, evaluation and control a series of methods, means and measures in general, the most widely used in the field of accounting system. With the social and economic development and produce, it runs through all aspects of business management, is a system engineering is very complex, tedious, a very important content but also the concerns of the enterprise. Nowadays, the role of institutions in modern society can not be underestimated, it is responsible for education, health, science and social cultural and other social service responsibility. Sound institutions and the establishment of internal control, is related to the healthy development of the foundation of institutions. In order to further improve the internal management level of administrative institutions, internal control standards, strengthen the construction of independent risk control mechanism, according to "the people’s Republic of China", "the accounting law of the people’s Republic of China" the budget law and other laws and regulations, the Ministry of Finance in December 29,2012 formulated the "administrative institutions internal control standardWith the rapid development of the national economy, our country has strengthened the education especially higher education seriously, put forward a series of policy of rejuvenating the country through science and education. Our university has entered a rapid development mode, the school continues to expand the scale, the rapid growth of the scale of enrollment. At the same time, which brings opportunities to the University, but also brought a challenge. In the process of development, gradually exposed some of the financial and management problems. But because of the long time to research and teaching as the center, the internal control of economic activities do not pay enough attention to the construction of internal control, can not adapt and rapid development, so it is urgent to strengthen the construction of internal control in colleges and universities.This paper mainly to the University as the research object, regulate the internal control of administrative institutions in the internal control of colleges and universities in the specific application of the Ministry of Finance on November 29,2012 promulgated the "(for Trial Implementation)" and combined with the relevant laws and regulations, starting from the basic theory and the system background of internal control, based on the existing literature research results, analysis of internal control objectives, in Colleges and universities the principles and characteristics, using the method of normative research and case combination, the internal accounting control theory, the internal control norms to guide new institution, take A University as an example, the internal control present situation and the existing problems were analyzed, according to the specification, construction of internal control from the the A system frame of the overall level and the business level, aiming at the existing problems of the internal control, puts forward the improvement measures.This paper is divided into four parts the first is the introduction, proposed research background and significance, research ideas and methods. The second is the theoretical basis, introduces the concept of internal control and related theory, and our institutions internal control standard system. Then taking A University as an example, on the current situation of internal control to carry on the analysis, the "institutions of internal control standards" as the foundation of the framework of internal control system, puts forward the corresponding countermeasures and suggestions. Finally, taking A university practical significance, provide certain reference significance and application prospect of the internal control of other colleges and universities.更多还原