基于COSO框架的高校内部控制问题研究

发布时间：2018-04-28 23:08

本文选题：高校内部控制 + COSO　；参考：《湘潭大学》2012年硕士论文

【摘要】：随着我国高校规模的不断扩大，高校收入与支出的多元化日趋明显，管理难度与复杂性也日渐提高，在强化教学、科研管理的同时，如何加强对财务、资产、后勤、基建等经济活动的管理，特别是如何强化对上述经济活动管理的内部控制，成为了促进高校快速、健康发展的首要问题。自上世纪西方内部控制理论传入我国以来，我国企业内部控制理论与实务均取得了快速发展，但这些理论在我国高校的应用还没有得到普遍推广，特别是很具理论与现实意义的COSO理论没有在高校得到充分运用。为此，本文基于COSO的理论框架，重点研究了我国高校内部控制几个主要问题。本文的研究框架是：第一章提出研究的背景和当前内部控制理论研究的现状，并提出本文的创新点、研究思路和内容框架；第二章对内部控制的相关理论进行详细说明，引用一些成熟的内部控制管理的理论，来构建本文的理论支撑；第三章展开正文，先对我国高校的内部管理控制现状和特点进行简单的分析，同时与国外的高校的内部控制管理现状进行对比；第四章本文运用系统论、控制论的观点提出了建立我国内部控制框架的一些设计思想；第五章本文根据COSO整体框架理论对高校内部控制的重点项目进行了系统设计，，提出具体的内部控制实施方案，希望能积极推动我国高校内部控制建设。本文创新之处在于：以高校的内部控制框架为研究对象，将其置于一个特定的环境之中，借鉴COSO整体框架在国外的成功经验提出了整体上加强、完善我国高校内部控制的思路、方案；同时本文还运用COSO整体框架理论对高校内部控制重点项目进行系统设计，从具体实施层面进行个案研究，并提出了要对高校内部控制效果进行绩效考评，对研究内容进行创新。
[Abstract]:With the continuous expansion of the scale of colleges and universities in our country, the diversification of income and expenditure in colleges and universities is becoming more and more obvious, and the difficulty and complexity of management are also increasing. How to strengthen the management of finance, assets and logistics while strengthening the management of teaching and scientific research, The management of economic activities such as infrastructure construction, especially how to strengthen the internal control of the above economic activities, has become the most important issue to promote the rapid and healthy development of colleges and universities. Since the introduction of western internal control theories into China in the last century, the theory and practice of internal control of enterprises in our country have developed rapidly, but the application of these theories in colleges and universities in China has not been popularized. In particular, the theory of COSO, which has theoretical and practical significance, has not been fully applied in colleges and universities. Therefore, based on the theoretical framework of COSO, this paper focuses on several main problems of internal control in colleges and universities in China. The research framework of this paper is as follows: the first chapter puts forward the background of the research and the current situation of the internal control theory research, and puts forward the innovation of this paper, research ideas and content framework; the second chapter describes the relevant theories of internal control in detail. Some mature theories of internal control management are cited to construct the theoretical support of this paper. Chapter three begins with a brief analysis of the current situation and characteristics of internal management control in colleges and universities in China. At the same time compared with the current situation of internal control management in foreign colleges and universities, the fourth chapter puts forward some design ideas to establish the internal control framework of our country by using the system theory and cybernetics. In the fifth chapter, according to the theory of COSO framework, this paper designs the key projects of internal control in colleges and universities, and puts forward the concrete implementation plan of internal control, hoping to promote the construction of internal control in colleges and universities in China. The innovation of this paper lies in: taking the internal control framework of colleges and universities as the research object, putting it in a special environment, drawing on the successful experience of COSO in foreign countries, putting forward the train of thought to strengthen and perfect the internal control of colleges and universities in our country. At the same time, this paper also uses the COSO framework theory to carry on the systematic design to the university internal control key project, carries on the case study from the concrete implementation level, and has proposed to carry on the performance appraisal to the university internal control effect. To carry on the innovation to the research content.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

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