近年来，伴随着市场经济的发展和国家扶持民办教育的力度不断加大，民办 高等教育取得了快速发展，其社会基础更加坚固，认可度、办学规模和学费标准 等均不断提高。但随着社会的发展和高等教育产业变得越来越复杂，民办高校之 间的竞争也越来越激烈，其承担的社会责任和风险也相应增大。内部控制是民办 高校的一项管理活动，是民办高校可持续发展的基石。实现民办高校内涵式发展， 提升其综合办学实力，建立和完善民办高校内部控制体系至关重要。 本文以哈尔滨石油学院内部控制为研究对象，将内部控制理论引入哈尔滨石 油学院工作实际，利用文献研究法、调查法、规范分析法和实例分析法等方法， 围绕内部控制的五个基本要素：控制环境、风险评估、控制活动、信息与沟通、 内部监督，通过对学校内部控制现状的系统分析，找出学校内部控制工作中存在 的主要问题，包括控制环境缺陷、办学风险较大、控制活动不规范、信息沟通不 畅、内部监督薄弱等，进而从相关法律法规不健全、外部监管力量缺失、民办高 校属性的尴尬处境，以及举办者个人能力的局限性四个方面深入剖析了问题产生 的主要原因，并提出优化控制环境、加强风险防范、规划控制活动、强化信息沟 通、完善内部监督等五个方面加强学校内部控制的对策。为使对策得以顺利实施， 提出了四条保障措施，即学校领导对内部控制工作的重视、学校全员对内部控制 工作的积极参与、内部机构及人员职责权限的有效约束、应充分权衡成本效益原 则。 通过对哈尔滨石油学院内部控制的研究，为其建立一套完整的内部控制体系 框架，有助于学校依法依规办学、财产物资安全完整、财务信息真实可靠、提高 管理效率效果、实现办学战略目标，并为其他同类民办高校内部控制建设提供参 考经验。 关键词：民办高校；内部控制；风险防范 哈尔滨工业大学工商管理硕士学位论文 II Abstract In recent years, amid with the development of market economy and continuously strengthening of the state support for private education, private higher education in China has achieved rapid development with a more solid social foundation and its recognition, instructional scale and tuition standard have also been improved constantly. However, with the social development and the increasingly complicated higher education industry, the competition among different private higher learning institutions has also become increasingly fierce, and their social responsibility and risk have also increased accordingly. Internal control is a management activity of private higher learning institutions, which can be seen as a cornerstone of their sustainable development. As a result, in order to realize the connotative development and improve the managerial ability of private higher learning institutions, it is extremely important to establish and consummate the internal control system within private higher learning institutions. This thesis takes the internal control of Harbin Institute of Petroleum as the research objective and applies the theory of internal control into the institute’s working practice. Centered on the five basic elements of internal control including control environment, risk assessment, control activity, information and communication and internal supervision, a variety of methods such as literature research, investigation, normative analysis and instance analysis are adopted in this thesis to find out the major problems in the internal control of the institute after a systematic analysis. The problems include defects in the control environment, high risk of institute running, non-standard control activities, poor information communication and weak internal supervision. Then, this thesis further analyzes the main causes of the problem from such four aspects as inadequate laws and regulations, lack of external regulation, the embarrassing situation of the attributes of private higher learning institutions and limitations of the sponsor’s individual abilities. Afterwards, corresponding countermeasures for internal control 哈尔滨工业大学工商管理硕士学位论文 III strengthening are proposed from five aspects of optimizing control environment, strengthening risk prevention, programming control activities, intensifying information communication and improving internal supervision. Apart from these, another four supporting measures are proposed to ensure the smooth implementation of the above countermeasures, including the leadership’s emphasis on internal control, the whole staff’s active participation in internal control, effective restriction of the responsibility and authority of internal organizations and staff as well as fully weighing the cost-effective principle. Finally, a complete set of internal control system framework is established through the research of Harbin Institute of Petroleum, which is conducive to the legitimate running of the institution, security and integrity of property as well as the authenticity and reliability of financial information. In addition, the framework could improve the management efficiency of institutions and realize the strategic goal of institute-running, thus providing reference experience for other private higher learning institutions. Keywords: Private Higher Learning Institutions, Internal Control, Risk Prevention 哈尔滨工业大学工商管理硕士学位论文 IV 目 录 摘要 ................................................................................................. I Abstract ............................................................................................ II 第1章 绪论 ....................................................................................... 1 1.1 研究背景与问题的提出 .............................................................. 1 1.1.1 研究背景........................................................................ 1 1.1.2 问题的提出..................................................................... 2 1.2 研究目的与意义 ....................................................................... 2 1.2.1 研究目的........................................................................ 2 1.2.2 研究意义........................................................................ 2 1.3 国内外研究现状及评述 .............................................................. 4 1.3.1 国外研究现状.................................................................. 4 1.3.2 国内研究现状.................................................................. 5 1.3.3 研究现状评述.................................................................. 8 1.4 研究内容及研究方法 ................................................................. 9 1.4.1 研究内容........................................................................ 9 1.4.2 研究方法...................................................................... 10 第2章 哈尔滨石油学院内部控制现状与存在的问题及成因分析 ....................11 2.1 哈尔滨石油学院简介 ................................................................11 2.1.1 学校概况.......................................................................11 2.1.2 学校发展现状.................................................................11 2.1.3 学校组织架构现状.......................................................... 12 2.2 哈尔滨石油学院内部控制现状 ................................................... 15 2.2.1 控制环境现状................................................................ 15 2.2.2 风险评估现状................................................................ 16 2.2.3 控制活动现状................................................................ 17 2.2.4 信息沟通现状................................................................ 20 2.2.5 内部监督现状................................................................ 21 2.3 哈尔滨石油学院内部控制存在的问题 .......................................... 22 2.3.1 控制环境存在缺陷.......................................................... 22 2.3.2 办学风险较大................................................................ 23 2.3.3 控制活动不规范............................................................. 24 哈尔滨工业大学工商管理硕士学位论文 V 2.3.4 信息沟通不畅................................................................ 25 2.3.5 内部监督薄弱................................................................ 26 2.4 哈尔滨石油学院内部控制问题的成因分析 ................................