目 录
一、绪论
(一)研究背景和意义
(二)文献综述
二、高校内部控制理论
(一)高校内部控制的定义
(二) 高校内部控制的原则
(三) 高校内部控制的目标
(四) 高校内部控制的特殊性
三、 高校内部控制案例分析–以A高校为例
(一) 单位层面内部控制现状分析
(二) 业务层面内部现状控制分析–以采购业务为例
(三) 风险管理现状分析
(四) 监督管理现状分析
(五) 高校内部控制改进方案
四、 完善我国高校内部控制的对策建议
(一) 加强单位层面内部控制
(二) 加强业务活动薄弱项的控制
参考文献
我国高校内部控制问题研究
【摘要】随着经济全球化,中国“科教兴国,人才强国”这一战略逐渐显著,随着教育体制的不断深化与变革,我国的高等教育发展水平也随之水涨船,高校数量的不断增加,规模的逐渐扩大化,教育经费也随之飞速增加。在当前状况下,加强高校的内部控制建设便成为摆在我们面前的一项迫切而艰巨的任务,对高校内部控制进行研究也就具有十分重要的意义。
【关键词】 高校;内部控制;风险评估;监督
Study of Internal Control Auditing of Listed Companies in China
Abstract:With the implementation of “science and education, personnel power” strategy and education reform deepening, the higher education in China has achieved rapid development. A substantial increase in the number of universities, the scale of universities have been expanding, universities have been running in various forms, the fund-raising channels have been diversifying, while economic activity and institutional structure more complicated, so that universities face a greatly increased risk. Original internal management system of universities can not meet the needs of development.Additionally, law cases of universities showed a sharp upward trend. Criminals from the party and government leaders to departments cadres,and even ordinary staff,corruption cases often occur in universities, the lots number and great value is shocking.These all poses a serious challenge to personnel training and university’s development. In this situation, strengthening their internal control building will become an urgent and arduous task before us, the study of internal control of universities will have great significance.
Keywords:university,internal control,risk assessment,supervison