摘要
I
摘要
高校作为行政事业单位重要组成部门，财务管理工作是其正常运转的关键
核心工作，加强高校内控管理，是保证其合法合规正常运转，是取得社会效益
的保证。本文通过对高校内控中存在问题分析，运用科学手段，寻找解决办法
和途径，得出结论，希望能给其他高校内控管理借鉴。作者以 JK 学院作为样本，
在行政事业单位内控制度理论研究基础上，构建出 JK 学院的内控框架体系。本
文在从组织机构与建设、预决算控制、政府采购控制、固定资产验收清查、建
设项目控制、合同控制、内控监督等方面提出了有效的内控措施，对保障国有
资产及 JK 学院经济活动合理合法，提高教育教学服务质量具有一定的意义

本文共六个章节：第一章是引言，提出 JK 学院内控研究背景意义，介绍作
者所用研究方法和可能创新点。第二章介绍高校内控制度理论，通过行政事业
单位内控基本理论及高校内控发展情况研究，阐述了高校内控发展现状及影响
因素。第三章是 JK 学院内控情况分析，通过对 JK 学院内控关键点分析，找出
问题，分析问题。第四章是 JK 学院内控优化方案，对 JK 学院组织机构设置、
预决算控制、JK 学院政府采购控制、固定资产内控环节、建设项目内控环节、
合同保管审核、内控监督等方面存在问题积极探索最佳优化方案。第五章是针
对第四章公办 JK 学院优化方案进一步探索保障内控实施机制。第六章是结论与
展望
关键词：内控；监督；预算管理；ABSTRACT
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ABSTRACT
Colleges and universities as an important department administrative institution,
financial management is the key to the normal operation of the core work, strengthen
the internal control management in colleges and universities, is to guarantee the
normal operation of legal compliance, obtain the guarantee of social benefit. In this
paper, by analyzing the problems of internal control of colleges and universities,
using the scientific method, and find a solution to come to the conclusion that the
hope can give reference for other internal control management of colleges and
universities. Author JK college as samples, in administrative institutions internal
control system, on the basis of theoretical research construct JK college system of
internal control framework. This article from the organization and construction,
government procurement control, construction of fixed assets inventory and
acceptance, project control, contract control, internal control supervision and other
aspects of effective internal control measures are put forward, to safeguard the
state-owned assets, and institute of JK legitimate economic activity, improve the
quality of education the teaching service has a certain significance.
In this paper, a total of five chapters: the first chapter is introduction, JK college
internal control research background, the author used research methods and possible
innovations. Second chapter administrative institutions internal control system theory,
through internal control developments at home and abroad research, this paper
expounds the basic theory of internal control and the difference between the
administrative institutions and enterprise internal control. The third chapter is the
analysis of the internal control for internal control key points in colleges and
universities, find out problems, analyze problems, solve the problem. The fourth
chapter is JK college internal control problems and cause analysis, the organization
setting, JK JK institute of government procurement control, fixed assets of internal
control link, the link of the construction project internal control, the contract takes care
of the audit and supervision of internal control analysis of the problem. The fifthABSTRACT
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chapter in the fourth chapter is aimed at the problems existing in the college of public
JK, the authors improved opinions and measures are proposed respectively.
Key words: internal control; Supervision; Budget management;目 录
IV
目 录
第 1 章 引言.....1
1.1 研究背景、意义 .........1
1.1.1 论文选题背景 ...1
1.1.2 本文选题的意义 ...........2
1.2 国内外研究现状 .........3
1.2.1 国外研究现状 ...3
1.2.2 我国国内研究现状 .......3
1.3 研究方法及创新点 .....5
1.3.1 研究的方法 .......5
1.3.2 本文创新点与不足 .......5
第 2 章 高校内控分析.6
2.1 内部控制概念 .6
2.2 行政事业单位内部控制的内容 .........6
2.2.1 单位层面内控内容 .......6
2.2.2 业务层面内控内容 .......7
2.3 高校内控的发展现状 ...........10
2.4 高校内控执行影响因素分析 ...........11
2.4.1 内部环境 .........11
2,4.2 风险评估 .........12
2.4.3 内控措施 .........12
2.4.4 信息及其沟通 .13
2.4.5 内控监督 .........14
第 3 章 JK 学院的内控现状..15
3.1 JK 学院内控流程简介...........15
3.2 JK 学院内控现状.......16
3.2.1 组织机构与人员岗位配置情况分析 .16目 录
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3.2.2 预算业务控制现状分析 .........18
3.2.3 JK 学院收支业务控制现状分析.........20
3.2.4 JK 学院政府采购内控现状分析.........21
3.2.5 JK 学院固定资产内控现状分析.........22
3.2.6 JK 学院建设项目内控现状分析.........23
3.2.7 JK 学院合同内控现状分析.....23
3.2.8 JK 学院内控监督情况..........
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