【摘要】：建設(shè)項(xiàng)目是高校教學(xué)、科研、人才培養(yǎng)等目標(biāo)實(shí)現(xiàn)的硬件保障,其總量增長(zhǎng)與管理水平勢(shì)必要同高校發(fā)展的步調(diào)相一致。建設(shè)項(xiàng)目本身具有資金占用量大、流程長(zhǎng)、權(quán)力集中等特點(diǎn),是高校經(jīng)濟(jì)業(yè)務(wù)中風(fēng)險(xiǎn)最為突出的領(lǐng)域,近年來(lái)屢曝媒體的基建領(lǐng)域腐敗案件,引起了人們更多地思考如何在學(xué)校規(guī)模擴(kuò)大,學(xué)生人數(shù)增加,資金投入和實(shí)踐資源短缺的現(xiàn)實(shí)條件下,通過(guò)高校對(duì)建設(shè)項(xiàng)目的微觀管理防范資源浪費(fèi)、工程質(zhì)量不達(dá)標(biāo)等風(fēng)險(xiǎn),進(jìn)而為良好教學(xué)科研環(huán)境的創(chuàng)建提供有力支撐。內(nèi)部控制作為管理活動(dòng)的職能之一,內(nèi)生于管理需要,并且立足于業(yè)務(wù)流程考慮如何將建設(shè)項(xiàng)目管理的各項(xiàng)內(nèi)容付諸實(shí)現(xiàn),正滿足使管理工作規(guī)范化、制度化的實(shí)際需要。然而,高校內(nèi)部控制建設(shè)的滯后造成其運(yùn)用范圍相對(duì)狹隘,現(xiàn)有研究集成性不足加之缺少針對(duì)高校的規(guī)范指引,使得項(xiàng)目建設(shè)過(guò)程中不依程序辦事、概預(yù)算控制失效、建設(shè)內(nèi)容與立項(xiàng)報(bào)批不符等問(wèn)題未得到有效解決。有鑒于此,本文致力于對(duì)高校建設(shè)項(xiàng)目?jī)?nèi)部控制做出進(jìn)一步的細(xì)化。本文與以往從目標(biāo)設(shè)定、原則指引、要素框架構(gòu)建這些大方向上指導(dǎo)高校內(nèi)部控制建設(shè)的研究不同,屬于內(nèi)部控制理論在高校建設(shè)項(xiàng)目當(dāng)中的應(yīng)用研究。從高校基建領(lǐng)域貪腐案件切入,闡述建設(shè)項(xiàng)目微觀管理層面的主要問(wèn)題并依次從業(yè)務(wù)本身、思想認(rèn)識(shí)、制度及監(jiān)督層面追溯根源。立足建設(shè)項(xiàng)目自身環(huán)節(jié)及其固有流轉(zhuǎn)順序,以控制原則為準(zhǔn)繩,以經(jīng)濟(jì)業(yè)務(wù)過(guò)程為主線,將高校建設(shè)項(xiàng)目?jī)?nèi)部控制細(xì)分成前饋、同期及反饋控制三部分設(shè)定詳細(xì)的控制標(biāo)準(zhǔn),借此對(duì)項(xiàng)目建設(shè)過(guò)程中的行為予以規(guī)范。同時(shí),通過(guò)保證建設(shè)項(xiàng)目前期論證科學(xué)規(guī)范、中期執(zhí)行全程受控、后期反饋連續(xù)及時(shí),形成層層推進(jìn)的完整內(nèi)部控制鏈條,并在系統(tǒng)論的指導(dǎo)下將持續(xù)改進(jìn)的觀點(diǎn)引入其中,從而為提升內(nèi)部控制在高校當(dāng)中的實(shí)際操作效果提供了新思路。
[Abstract]:The construction project is the hardware guarantee to realize the goals of teaching, scientific research and personnel training in colleges and universities, and its total growth and management level must be consistent with the pace of the development of colleges and universities. The construction project itself has the characteristics of large amount of funds, long process, centralized power and so on. It is the most risky area in the economic business of colleges and universities. In recent years, the media has repeatedly exposed corruption cases in the field of capital construction. It has caused people to think more about how to avoid the risk of resource waste and substandard engineering quality through micro-management of construction projects in colleges and universities under the realistic conditions of expanding the scale of schools, increasing the number of students, and the shortage of funds and practical resources. Furthermore, it provides a strong support for the establishment of a good teaching and scientific research environment. Internal control, as one of the functions of management activities, is born in the need of management, and based on the business process to consider how to implement the content of construction project management, which is to meet the actual needs of standardization and institutionalization of management. However, the lag of the construction of internal control in colleges and universities causes its application scope is relatively narrow, the lack of integration of existing research and the lack of standard guidance for colleges and universities, make the project construction process do not follow the procedure, the budget estimate control is invalid. The construction content and the project application approval does not have the effective solution and so on. In view of this, this article devotes to make the further elaboration to the university construction project internal control. This paper is different from the previous research on guiding the construction of internal control in colleges and universities from the aspects of goal setting, principle guidance and factor frame construction, which belongs to the application research of internal control theory in the construction projects of colleges and universities. From the perspective of corruption cases in the field of capital construction in colleges and universities, this paper expounds the main problems in the micro management level of construction projects and traces the root causes from the aspects of business itself, ideological understanding, system and supervision in turn. Based on the construction project itself and its inherent circulation sequence, taking the control principle as the criterion and the economic business process as the main line, the internal control of the construction project in colleges and universities is divided into three parts: feedforward, synchronization and feedback control. In this way, the behavior of the project construction process to be standardized. At the same time, by ensuring the scientific standard of the early stage demonstration of the construction project, the whole process of implementation is controlled in the middle stage, the feedback of the later stage is continuous and timely, the whole internal control chain is formed, and the viewpoint of continuous improvement is introduced into it under the guidance of the system theory. Therefore, it provides a new idea for improving the actual operation effect of internal control in colleges and universities.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：G647.5

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 肖薇;;高�；�(xiàng)目?jī)?nèi)部控制審計(jì)評(píng)價(jià)研究[J];教育財(cái)會(huì)研究;2016年06期

2 陳莉;胡蘭蘭;咼青松;;高�；üこ谈檶徲�(jì)質(zhì)量影響因素分析[J];財(cái)會(huì)通訊;2016年31期

3 王衛(wèi)星;程瑩;;我國(guó)高校內(nèi)部控制的現(xiàn)狀及建議——基于江蘇高校的調(diào)查研究[J];常州大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2016年02期

4 魏乾梅;;大學(xué)治理、內(nèi)部控制、內(nèi)部審計(jì)的關(guān)系框架構(gòu)建研究——基于戰(zhàn)略管理視角[J];中國(guó)內(nèi)部審計(jì);2016年02期

5 喬春華;;“十三五”規(guī)劃期間高校財(cái)務(wù)基本思路的建議淤[J];會(huì)計(jì)之友;2016年01期

6 黃韜;;高校財(cái)務(wù)管理內(nèi)部控制的探討[J];中央財(cái)經(jīng)大學(xué)學(xué)報(bào);2015年S2期

7 劉永澤;況玉書(shū);;我國(guó)政府內(nèi)部控制:經(jīng)驗(yàn)借鑒與體系構(gòu)建[J];南京審計(jì)學(xué)院學(xué)報(bào);2015年04期

8 趙紅衛(wèi);;高等學(xué)校內(nèi)部控制的基本范疇與框架建構(gòu)[J];審計(jì)研究;2015年03期

9 劉永澤;況玉書(shū);;政府內(nèi)部控制的內(nèi)涵界定、外延定位與預(yù)算選擇[J];審計(jì)與經(jīng)濟(jì)研究;2015年03期

10 白華;;COSO內(nèi)部控制結(jié)構(gòu)之謎[J];會(huì)計(jì)研究;2015年02期

，

本文編號(hào)：2174562