高校預(yù)算管理內(nèi)部控制自我評估實施研究.pdf

1、東北大學(xué)碩士學(xué)位論文高校預(yù)算管理內(nèi)部控制自我評估實施研究姓名：趙巖申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：王義秋20090601東北大學(xué)碩士學(xué)位論文ABslKAcIStudyonInternalcontrolselfassessmentofBudgetManagementinHigherEducationInstitutionSABSTRACTAlong、析tllthedeepeningofreformoftheeducationsys

2、temhighereducationisgettinghigherandhigherschoolautonomyWiththepaceofexpansion，collegescontinuetoexpanditsscaletomeetexpandingdemandHoweverinrecentyears，thehighincidenceofcorruptioncasesincollegesandtheleaksexposedinthep

3、rocessofcollegemanagement，wefinditisurgenttogivemoreattentiontoOurcollegesIfwewanttousethislargenumberoffundshealthyandorderlyitisessentialtoestablishasoundinternalcontrolsystemincollegesHoweveLourinternalcontrolsystemof

4、collegesanduniversitiesarenotunsound，lackofmanagementcontrolandcontrolsystems；senseoforganizationismedieval；humanenvironmentgoesagainstthemanagementprocedureTherefore，itisimperativeforinstitutionsofhighereducationtoestab

5、lishasoundinternalcontrolsystemHoweverthestudyonthetheoryofinternalcontrolinthecollegesanduniversitiesofourcountryisnotenoughThepracticesaredispersedSoweconcludethatthesystemonthisareahasnotyetformedWiththerapiddevelopme

6、ntofhighereducation，theeconomicactivitiesincollegesanduniversitiesareincreasinglycomplex，therequirementsofelevationontheresearchandapplicationofinternalcontrolareincreasinglyurgentInternalcontrolselfassessmentisaseriesof

7、internalcontrolprocesses，operatingbythemanagementsorworkingteams，aimedatprovidingreasonableassurancefortheorganizationThistechniquebasedontheprinciplethatmakestheattendeesasapsychologicalparticipantincontrolprocesses，and

8、thensolvestheproblemsIncontrast，thetraditionalmethodofauditingisbasedonthe“rightanswer’，andthenobtainspeople’Sconsentofthismethod，thoughtheyhavenotparticipatedindecisionmakingatthebeginningTheTeaneckofinternalcontrolself

9、assessmentisunfamiliarfortheorganizationsofourcountryAndtherearelittleresearchontheuseofthismethodincollegesanduniversitiesInordertopromoteandguidecollegesanduniversitiestoestablishaninternalcontrolsystem，thewriterbegant