【作者】 陈维红；

【导师】 肖华；

【作者基本信息】 厦门大学 ， 会计学， 2007， 硕士

【摘要】 随着经济体制改革和教育体制改革的深入,高校资金量不断增大。如何加强资金运作的风险防范与控制,保证资金的安全性、完整性、合法性、效益性,已成为高校财务管理中的重要问题。高校资金结算中心应运而生,它是高校货币资金管理的职能部门,集中管理全校资金,对货币资金的整个循环过程进行监督与控制。本文采用规范研究与案例研究相结合的研究方法,以高等学校资金结算中心为研究对象,以风险防范与控制理论为基础,以货币资金运作过程中的风险为载体,研究高校资金结算中心资金运作过程中所面临的风险,提出风险防范与控制的基本策略,以期高校资金安全、合法地实现其增值活动的目的。本文由五个部分构成:第一部分导论,主要阐述本文的研究背景、研究对象,提出全文的研究方法、研究框架、主要观点、论文的创新与不足。第二部分货币资金运作的风险控制理论基础。首先考察资金运作风险的基本概念与类型,较全面地理解资金运作的风险;其次探讨资金运作风险防范与控制的理论基础,尤其是COSO报告《企业风险管理—一个整合框架》的八个要素,为后文的研究奠定基础;最后结合我国最新出台的《中央企业全面风险管理指引》分析我国资金运作风险防范与控制的实践与规范,为后文资金运作风险控制提供思路。第三部分我国高校资金结算中心资金运作面临的风险。本部分结合同济大学资金结算中心资金运作状况来探讨我国高校资金结算中心资金运作所面临的风险。首先描述了同济大学资金结算中心的基本状况,然后对其资金运作状况进行描述;最后得出具有一般性的结论,如我国高校资金结算中心资金运作风险产生的原因、资金运作风险的类型、特征等,挖掘其内涵。本章通过具体实例的描述,对我国高校资金结算中心资金运作风险情况进行实证研究,分析我国高校货币资金运作风险产生的原因,指出其存在的问题。第四部分我国高校资金结算中心资金运作风险防范与控制的策略。本章以第二章的理论为基础,针对第三章中描述的我国高校资金结算中心资金运作面临的问题及原因,提出从两个方面着手来防范与控制风险。一方面以《企业风险管理—一个整合框架》为基础,提出高校资金结算中心资金运作风险防范措施,另一方面以《中央企业全面风险管理指引》为指导,提出高校资金结算中心资金运作风险的事前控制、事中控制和事后控制策略,为我国高校资金结算中心资金运作提供切实可行的风险防范与控制策略。第五部分总结。更多还原

【Abstract】 With the deepening of the economic reform and the reform of the educational system, the cash flow in higher educational institutions has been increasing constantly. Here come the important problems in university finance: how to strengthen fund management to guarantee the security, reasonable and effective use of the funds. The fund settlement centers of higher educational institutions are the functional department of management of their monetary fund, the center for fund management of the entire institution, which takes the responsibility of supervision and control of the whole circulation process of the monetary funds. It is therefore the central role that the fund settlement center plays in the strengthening of the internal control of fund management in higher educational institutions.On the basis of the theory of internal control of fund management, this article combines the standard research methods with a case study to explore the system of internal control of fund management via the university fund settlement center to realize effective management of monetary funds in colleges and universities in China.The article consists of five chapters. The first chapter is an introduction to the research background, the research objective, the methodology, the structure of the paper, the main viewpoint, and the paper’s contributions to the research area and its disadvantages.The second part is the risk control base of the monetary fund operation. First, We inspect the fund operation risk guarding and controlling practice of overseas universities, and appraisal the situation of the different country; then discusses the risk guard and control practice of domestic universities fund operation; Finally, reviews the research of the risk guard progress of the fund accounts settlement center in domestic and foreign universities, and discusses the fund operation risk controlling theory, specially the COSO theory, builds the theory for the paper research.The third part discusses the fund operation risk in our country universities fund accounts settlement center. This part first elaborates the fund operation risk basic meaning, the characteristic and so on of the universities fund accounts settlement center; Next, analyzes the external and internal reason of the fund accounts settlement center which the fund operation risk produces, and analyzes the type; Finally, Taken the fund accounts settlement center of Tongji University for example,We discusses the reason and the type. Through the concrete example description, this chapter conducts the real diagnosis fund operation risk situation of our country universities fund accounts settlement center, analyzes the reason which the monetary fund operation risk produces, and points out its existence the question.The fourth part is the fund operation risk guard and the control strategy of our country universities fund accounts settlement center. First aims at fund operation risk the recognition of the fund accounts settlement center proposes the measurements the certain standard and the method to grasp accurately the risk type, lays the foundation for the risk guarding and the controlling, then unifies the actual situation, obtains from exterior and internal two aspects, proposes the concrete measure to guard and control the risk. Finally, Based on the reason and the type which produces in view of the third chapter of Tongji University fund accounts settlement center, we take the COSO frame to propose internal control strategy to guard and control the risk, provide the practical feasible strategy of risk guarding and the controlling.The fifth part is the summary.更多还原