高校预算内部控制系统研究

发布时间：2018-06-29 10:11

本文选题：高校预算 + 内部控制　；参考：《南华大学》2012年硕士论文

【摘要】：预算是一种管理系统。高校预算是指高校依据教育事业发展目标和任务进行资源配置数字化的规划，执行和评价的内部控制系统。高校内部控制是指为了教育事业可持续发展所采取的以保障会计信息质量，提高办学效益和合法办学为目的的风险预测、识别、评估和防范。高校预算内部控系统是指高校通过科学的预算规划、严格的预算执行和客观的预算评价，真实反映自己经济活动，预测和防范办学风险的一系列相互协调统一的整体。高校预算内部控制系统包括前馈控制系统（预算规划编制系统）、同期控制系统（预算执行系统）和反馈控制系统（预算评价系统）。内部控制理论发展主要经过了萌芽期：内部牵制阶段（15世纪末至20世纪40年代）、成长期：内部控制阶段（20世纪40年代至80年代初）、发展期：内部控制结构阶段（20世纪80年代）、成熟期：内部控制框架阶段（20世纪90年代）和后成熟期：全面风险管理阶段（21世纪开始至今）五个阶段。以美国2002年《萨班斯—奥克斯利法案》（SOX法案），我国2008年《企业内部控制基本规范》为标志，内部控制已形成了一个系统的完整的体系。高校内部控制与企业相比较有自己的特点：非营利性、广泛性、复杂性和多样性。高校内部控制以预算内部控制为核心，高校预算既是高校内部控制的基础，又是高校内部控制措施落实的保障。高校预算内部控制系统是一个既有前馈控制—预算规划，又有同期控制—预算执行、分析与调整，还有反馈控制—预算绩效评价，，是一个完整的控制过程。具有全面性、整体性和动态性等特征。从本质上看，高校内部控制就是预测、评估和防范高校发展教育事业风险，实现教育事业可持续发展。高校预算是一个通过战略规划、监督和评价来预测、识别、评估、控制和防范风险的管理系统，也是高校内部控制系统之一。目前，我国高校预算内部控系统存在六个方面的问题：第一，预算意识淡薄、预算观念落后；第二，预算管理机构不健全；第三，预算编制内容不全面；第四，预算编制方法不科学；第五，预算执行控制不力；第六，预算执行结果评价机制不完善。其原因有历史的原因、宣传不足、领导重视不够和人员素质不高等四个方面。因此，完善我国高校预算内部控制系统应该：第一，加强和更新预算观念；第二，健全预算管理组织机构；第三，推行全面、全过程预算控制；第四，采用综合预算编制方法；第五，强化预算执行力度；第六，完善预算绩效评价体系。高校预算内部制系统构建的总目标是高校教育事业可持续发展。其具体目标有三：促进高校依法办学、保障高校会计信息质量和提高办学效益。其特征有四：第一，战略性与阶段性相结合；第二，全面性；第三，经济性、及时性和灵活性；第四，指导性与操作性相结合。高校预算内部控制系统的构成包括系统组织机构、预算编制控制系统、预算执行控制系统和预算绩效评价控制系统。高校预算内部控制系统通过对高校办学的决策风险、法律风险和财务风险的预测、评估与分析、控制与防范，提高办学效益，保障高校教育事业的可持续发展。因此，构建高校预算内部控制系统在当前高校腐败案件频发，违法、违规收费禁而不绝，债务风险持续扩大，高校经费管理存在漏洞的情况下其紧迫性和重要性尤为凸显。故本文高校预算内部控制系统具有重要的理论研究价值和实践意义。
[Abstract]:The budget is a kind of management system. The university budget refers to the internal control system of the planning, execution and evaluation of the resources allocation based on the development goals and tasks of the educational undertakings. The internal control of the university refers to the guarantee of the quality of accounting information and interest for the sustainable development of the education cause, the improvement of the efficiency of running a school and the lawful running of the school. The internal control system of the budget internal control system of colleges and universities is a whole. The internal control system of university budget includes feedforward. Control system (budget planning system), synchronous control system (budget execution system) and feedback control system (budget evaluation system).
The development of internal control theory mainly goes through the embryonic stage: the internal control stage (from the end of fifteenth Century to 1940s), the growth period: the internal control phase (1940s to the beginning of 80s), the development period: the internal control structure stage (1980s), the maturity period: the internal control framework stage (1990s) and the post maturity period: Comprehensive In the five stages of risk management (beginning in twenty-first Century), the internal control has formed a systematic and complete system, marked by the 2002 < Sarbanes Oxley Act > (SOX act) in the United States and the basic norms of internal control of enterprises in 2008.
The internal control of colleges and universities has its own characteristics: non profit, extensive, complexity and diversity. The internal control of the university is centered on the internal control of the budget. The university budget is the basis of the internal control of the University and the guarantee of the implementation of the internal control measures of the University. The internal control system of the university budget is a feedforward control system. The system - budget planning has the same period of control - budget execution, analysis and adjustment, and feedback control - budget performance evaluation. It is a complete control process. It is comprehensive, holistic and dynamic. In essence, the internal control of universities is to predict, evaluate and prevent the risk of education in Colleges and universities and realize the education cause. The university budget is a management system that predicts, identifies, appraise, control and prevent risk through strategic planning, supervision and evaluation, and is also one of the internal control systems in Colleges and universities.
At present, there are six problems in the internal control system of the university budget in our country: first, the budget consciousness is weak, the budget concept is backward; the second, the budget management organization is not sound; third, the budget compilation is not comprehensive; fourth, the budgeting method is not scientific; Fifth, the budget execution control is poor; sixth, budget execution result evaluation mechanism It is not perfect. There are four reasons for its historical reasons, lack of publicity, insufficient attention and low quality of personnel. Therefore, the improvement of the internal control system of our university budget should: first, strengthen and update the budget concept; second, improve the organization of budgetary management; third, carry out comprehensive, whole process budget control; fourth, adopt Comprehensive budget compilation method; fifth, strengthen budget execution; sixth, improve budget performance evaluation system.
The overall goal of the construction of the internal system of the university budget system is the sustainable development of the university education. Its specific objectives are three: to Promote Colleges and universities to run schools according to law, to guarantee the quality of accounting information in Colleges and universities and to improve the efficiency of running schools. The characteristics are four: first, the combination of strategy and stage; second, comprehensiveness; third, economy, timeliness and flexibility Fourth, the combination of guidance and operability. The structure of the internal control system of the university budget includes the system organization, the budgeting control system, the budget execution control system and the budget performance evaluation control system.
The internal control system of the university budget, through the prediction of the decision-making risk, the legal risk and the financial risk, the evaluation and analysis, the control and the prevention, the improvement of the efficiency of the school running and the sustainable development of the educational undertakings of colleges and universities. Therefore, the construction of the internal control system of the university budget is frequent, illegal and illegal in the current cases of corruption. While the debt risk continues to expand, the urgency and importance of the university funds management are particularly prominent. Therefore, the internal control system of the university budget has important theoretical research value and practical significance.
【学位授予单位】：南华大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

【参考文献】