【作者】 王婷；

【导师】 谢军占；

【作者基本信息】 长安大学 ， 会计学， 2018， 硕士

【摘要】 自科教兴国战略和人才强国战略实施以来,我国高等教育飞速发展。近几年国家对教育经费财政投入不断增加,再加之高校反腐形势不容乐观,这对我国高校内部控制建设提出了更高的要求。但我国高等学校内部控制缺乏有针对性的规章制度,目前高校主要参照财政部2012年颁布并于2014年实施的《行政事业单位内部控制规范(试行)》。虽然自此制度颁布以来,我国高校内部控制建设水平得到了很大的提升,但该制度并未对高校内控进行有针对性的规定,目前高校在内部控制建设方面仍然存在不少问题。因此,研究高校内部控制问题就显得很有必要,本文基于以上背景展开,考虑到研究数据的可获得性,本文主要以陕西省为例进行研究。本文在对内部控制相关内涵进行界定以及对相关理论进行分析的基础上,从COSO内控五要素角度出发对陕西省高校内部控制问题进行实证研究。本文主要采用问卷调查的方式获得实证数据,首先对调查问卷的设计及回收情况进行分析,并对问卷调查结果进行信度与效度检验,确保其符合规定要求;其次根据问卷回收结果对陕西省高校内部控制进行描述性统计分析,并对陕西省高校内部控制现状进行定性分析;然后分别对COSO内控五要素进行实证研究,并对实证结果进行单独分析和综合分析。最后根据实证分析结果对陕西省高校内部控制问题提出完善措施。本文根据对陕西省高校内控相关问题的问卷调查结果进行定性分析和定量分析,得出以下结论:(1)内部控制的重要性得到陕西省高校的一致认可。(2)对陕西省高校内部控制五要素进行因子分析。根据因子分析结果结合实际情况,将内部环境要素概括为管理制度和人文教育;将风险评估要素概括为风险识别、风险分析和风险应对;将控制活动要素概括为授权审批控制、信息技术控制、财务控制和业绩评价控制;将信息与沟通要素概括为内部报告体系和信息系统;将监督要素概括为监督机制和自我评价。(3)陕西省高校内部控制的内部环境要素和风险评估要素现状处于一般水平。(4)陕西省高校内部控制的控制活动要素、信息与沟通要素和监督要素现状处于较好水平。更多还原

【Abstract】 Since the implementation of the strategy of rejuvenating the country through science and education and the strategy of strengthening the country through talents,the rapid development of higher education in China.In recent years,the country’s increasing financial investment in education funds,coupled with the anti-corruption situation in universities is not optimistic,which puts forward higher requirements for the construction of internal control in Chinese universities.However,there are no specific rules and regulations for the internal control of institutions of higher education in our country.At present,colleges and universities mainly refer to the “Regulations on Internal Control of Administrative Institutions(Trial)” promulgated by the Ministry of Finance in 2012 and implemented in 2014.Although the level of internal control in our colleges and universities has been greatly improved since the promulgation of this system,the system has not provided targeted regulations for internal control in universities.At present,there are still many problems in the internal control of universities.Therefore,it is very necessary to study the internal control of colleges and universities.This article is based on the above background.Taking into account the availability of research data,this article mainly takes Shaanxi Province as an example.This article,based on the definition of the internal connotation of internal control and the analysis of the relevant theories,carries out an empirical study of the internal control of universities in Shaanxi Province from the perspective of the five elements of internal control of COSO.This article mainly uses questionnaires to obtain empirical data,first analyzes the design and recovery of questionnaires,and tests the reliability and validity of the survey results to ensure that they meet the regulatory requirements;second,it is based on the results of the questionnaire recovery in Shaanxi Province.Descriptive statistical analysis of internal control of colleges and universities,and a qualitative analysis of the status of internal control in colleges and universities in Shaanxi Province;then the five factors of COSO internal control were studied empirically,and the empirical results were analyzed and comprehensively analyzed.Finally,based on the empirical analysis results,the author puts forward some measures to improve the internal control of universities in Shaanxi Province.Based on the qualitative analysis and quantitative analysis of the results of the questionnaires on the internal control of universities in Shaanxi Province,this paper draws the following conclusions:(1)The importance of internal control has been unanimously approved by universities in Shaanxi Province.(2)Factor analysis of five factors of internal control in colleges and universities in Shaanxi Province.According to the results of factor analysis combined with actual conditions,the internal environment elements are summarized as management systems and humanistic education;the risk assessment elements are summarized as risk identification,risk analysis and risk response;the elements of control activities are summarized as authorized approval control,information technology control,and finance Control and performance evaluation control;summarize information and communication elements into internal reporting systems and information systems;summarize monitoring elements into monitoring mechanisms and self-evaluation.(3)The internal environmental factors and risk assessment factors of the internal control of universities in Shaanxi Province are at the general level.(4)The current status of control activities,information and communication elements,and supervision elements of internal control in colleges and universities in Shaanxi Province is at a good level.更多还原