【摘要】：我國(guó)的高校后勤改革經(jīng)歷三個(gè)階段，1995年開(kāi)始后勤社會(huì)化改革試點(diǎn)，1999年高校開(kāi)始全面推進(jìn)后勤社會(huì)化改革，2006年教育部提出“市場(chǎng)提供服務(wù)、學(xué)校自主選擇、政府宏觀調(diào)控、行業(yè)自律管理、職能部門監(jiān)管”新的改革方向，提升了高校后勤社會(huì)化改革的廣度和深度。隨著高校后勤社會(huì)化改革，呈現(xiàn)業(yè)務(wù)主體多樣性，內(nèi)部資金來(lái)源多樣化特征。業(yè)務(wù)主體既有學(xué)校自身的后勤隊(duì)伍，也有來(lái)自社會(huì)企業(yè)；經(jīng)費(fèi)來(lái)源由學(xué)校單一的撥款轉(zhuǎn)變?yōu)橐詫W(xué)校撥款為主，多渠道籌措運(yùn)行經(jīng)費(fèi)的新格局，由此帶來(lái)后勤投資主體多面性，經(jīng)濟(jì)利益多元化，財(cái)務(wù)工作多層次的局面，其內(nèi)部管理的越來(lái)越復(fù)雜化。近年來(lái)，高校后勤大大小小各種腐敗案子也頻有發(fā)生，加強(qiáng)對(duì)高校后勤內(nèi)部控制建設(shè)非常必要。 內(nèi)部控制是一個(gè)組織的制度安排，是保證其正常運(yùn)轉(zhuǎn)的制度基礎(chǔ)，它是為了保證組織運(yùn)行的合法合規(guī)，保證會(huì)計(jì)信息的真實(shí)完整、保護(hù)資產(chǎn)的安全，提高使用效率，而制定和實(shí)施的一個(gè)控制系統(tǒng)，，是抵御外部風(fēng)險(xiǎn)、提升管理績(jī)效、維護(hù)社會(huì)公眾利益、實(shí)現(xiàn)可持續(xù)發(fā)展的有效途徑。 本文基于COSO整合框架理論，結(jié)合我國(guó)內(nèi)控的政策法規(guī)，圍繞L高校后勤實(shí)體內(nèi)部控制制度建設(shè)，采用理論與實(shí)證相結(jié)合的辦法，通過(guò)對(duì)其現(xiàn)有內(nèi)控系統(tǒng)的研究、分析，指出其存在的問(wèn)題。運(yùn)用COSO整合框架理論，提出了建設(shè)L高校后勤實(shí)體內(nèi)部控制體系的原則和思路，文章的分別從控制環(huán)境、風(fēng)險(xiǎn)評(píng)估、控制活動(dòng)、溝通與交流、監(jiān)控等五個(gè)要素對(duì)L高校的內(nèi)部控制體系進(jìn)行設(shè)計(jì)，并將新的內(nèi)部控制新體系應(yīng)用到工作中，獲取實(shí)施效果，評(píng)估存在的障礙，進(jìn)而提出持續(xù)改進(jìn)的策略。
[Abstract]:The reform of logistics in colleges and universities in our country has experienced three stages. The pilot reform of socialization of logistics began in 1995, and the reform of socialization of logistics began in 1999. In 2006, the Ministry of Education put forward that "the market provides services, schools choose independently, and the government controls macroscopically." The new reform direction of industry self-discipline management and functional department supervision has promoted the breadth and depth of the socialization reform of logistics in colleges and universities. With the reform of logistics socialization in colleges and universities, the main body of business is diversified and the internal sources of funds are diversified. The main body of business is not only the logistics team of the school itself, but also the social enterprise. The source of funds has changed from a single allocation from a school to a new pattern in which the school allocates mainly and raises operating funds through various channels, thus bringing about a multi-faceted nature of the main body of logistics investment, diversification of economic interests, and a multi-level situation of financial work. Its internal management is becoming more and more complicated. In recent years, a variety of corruption cases occur frequently in universities, large and small, so it is necessary to strengthen the internal control of logistics in colleges and universities. Internal control is the institutional arrangement of an organization and the institutional basis for its normal operation. It is designed to ensure the legal compliance of the operation of the organization, the integrity of accounting information, the safety of assets and the improvement of efficiency. A control system developed and implemented is an effective way to resist external risks, improve management performance, safeguard public interests and realize sustainable development. Based on the theory of COSO integration framework, combined with the policies and regulations of internal control in our country, this paper, focusing on the construction of internal control system of logistics entities in L colleges and universities, adopts the method of combining theory with demonstration, and analyzes the existing internal control system through the research of its existing internal control system. The existing problems are pointed out. Based on the theory of COSO integration framework, this paper puts forward the principles and ideas of constructing the internal control system of logistics entity in L colleges and universities. The paper discusses the control environment, risk assessment, control activities, communication and communication, respectively, in terms of control environment, risk assessment, control activities, communication and communication. This paper designs the internal control system of L colleges and universities, and applies the new internal control system to the work, obtains the implementation effect, evaluates the existing obstacles, and then puts forward the strategy of continuous improvement.
【學(xué)位授予單位】：浙江理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：G647.4

【共引文獻(xiàn)】

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