XYZ高等学校内部控制研究

发布时间：2018-02-26 23:32

本文关键词： XYZ高等学校内部控制内部控制体系设计　出处：《广西大学》2012年硕士论文　论文类型：学位论文

【摘要】：由于高等学校内部控制制度的不完善,产生了许多问题。这些问题已经引起了国内以及国外各界人士广泛的关注,专家学者们也不仅从理论上来不断的探索完善高等学校内部控制的机制和对策,也从实践上不断的探索完善高等学校内部控制的机制和对策。目前,国内关于高等学校内部控制的研究大多数还是基于总体的视角,理论性较强,实际的可操作性不够强。由于缺乏专门针对高等学校的内部控制法律法规指导,高等学校结合自身情况制定的内部控制制度也并不健全。因此,本文将我国高等学校的内部控制做为研究对象,从理论和实践方面进行了较为系统的研究,以期实现完善我国高等学校内部控制,提高高等学校教学、科研和管理等方面综合竞争力的目的。本文以内部控制相关理论和高等学校的特点为基础,通过某一高等学校内部控制的具体研究,为高等学校内部控制建设提供借鉴。通过对XYZ高等学校内部控制存在的问题进行分析,针对XYZ高等学校存在的问题,构建基于控制环境、风险评估、控制活动、信息与沟通以及监督的内部控制框架,提出了XYZ高等学校内部控制有效实施的保障措施。
[Abstract]:As a result of the imperfect internal control system in colleges and universities, many problems have arisen. These problems have aroused widespread concern both at home and abroad. Experts and scholars have not only explored and perfected the mechanism and countermeasures of internal control in colleges and universities in theory, but also in practice. Most of the domestic studies on internal control of colleges and universities are based on the overall perspective, which is theoretically strong and not practical enough. Due to the lack of guidance of internal control laws and regulations for colleges and universities, The internal control system formulated by colleges and universities according to their own conditions is not perfect. Therefore, this paper takes the internal control of colleges and universities in our country as the research object, and makes a more systematic research on it from the aspects of theory and practice. The aim is to perfect the internal control of colleges and universities and to improve the comprehensive competitiveness of colleges and universities in teaching, scientific research and management. Based on the theory of internal control and the characteristics of colleges and universities, this paper studies the internal control of a certain institution of higher learning. Through the analysis of the problems existing in the internal control of XYZ colleges and universities, aiming at the problems existing in the XYZ colleges and universities, the author constructs the activities based on the control environment, risk assessment, and control activities. The internal control framework of information and communication and supervision is put forward to guarantee the effective implementation of internal control in XYZ colleges and universities.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

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