【作者】 张春梅；

【导师】 罗正英；

【作者基本信息】 苏州大学 ， 工商管理， 2007， 硕士

【摘要】 长期以来,高校是以教学和科研为高校经营活动的中心工作,内部会计控制的重心偏于教学和科研经费的控制,内部会计控制制度在学校的日常教学管理活动和高校发展建设中没有得到应有的重视,但是随着我国高校合并和教育体制内部改革日益深入,经费来源日趋多元化,高校业务活动多元化和复杂化的特点。高校财务管理和会计核算任务日趋繁重,控制业务范围广而复杂,加上我国高校内部控制执行不严,缺乏有效的监督和科学的评价体系,导致在一些薄弱的环节如基建、后勤等发生腐败和蔓延。高校需要不断加强自身的管理、增加自身的竞争力。高校内部会计控制实施的好与坏直接影响着高校改革和发展的进程。本文针对我国高校内部会计控制现状和存在的问题,对比我国高校与企业内部控制的异同,结合我国高校内部管理的特点,依据美国COSO报告和我国内部会计控制法律法规及高校财务制度、条例,重新设计了我国高校内部控制系统,包括:设计目标、设计原则和基本框架,针对我国高校内部会计控制现状,分析了我国高校内部控制薄弱的原因,并结合高校的实际情况和特点来对高校内部会计控制重点内容进行具体设计。更多还原

【Abstract】 College focus on the teaching and investigation in all operational activity in China, so internal accounting control is more on the expense control of teaching and investigation activities. The job of internal accounting control job doesn’t get the high attention of management of college with series of job on teaching management and development planning, but with merger of high school and reform of education system the incoming comes from more different source and education activities get more complicated. It shows that the financial management and accounting verification get more difficult and heavily loaded, more wide scope, moreover the execution is loose for internal financial control in college with poor supervision and ineffective assessment system, it leads to some problem, e.g. corruption and bribe, in some area of building construction and logistics. So it does need to enhance the internal control and improve the competitiveness in college, and most imprortantly how to execute well internal accounting control is very critical to affect the reform and development of college. This paper redesign the internal accounting control system of China college by comparing college and company management in finance and considering the America COSO report and China Internal Accounting Law, e.g. redesign of internal accounting control system and key components according to actual situation and future needs.更多还原