Dissertation Submitted to
Hebei GEO University
for
The Master Degree of
Bussiness Administration
Study on internal Control Optimization of Private Secondary
Vocational Education Schools
-- Take Z Secondary Vocational Education School as an example
by Zhao Chunyong
Supervisor: Yuan Zhizhong
Associate Supervisor: Hu Deren
12/2021

摘
要
民办教育是我国教育不可缺少的部分，民办中等职业教育也是如此。在近些
年，民办中等职业教育获得了巨大的发展，而且随着《新民办教育促进法》的颁
布，同时国家也更加重视职业教育的发展，从而促使民办中等职业教育获得更大
的发展。在发展的同时，民办中等职业教育学校也遇到了很多困难。其中，作为
民办中等职业教育学校，兼具教育的公益性和企业的营利性，在民办中等职业教
育做大做强的过程中，如何协调和理顺这两方面的关系，使其获得稳定的可持续
发展，成为摆在其面前的重要问题。
针对上述问题，本文在利益相关者理论的基础上，在《企业内部控制规范》
和《企业内部控制应用指引第4号——社会责任》的指引下，主要采用文献研究
法和案例分析法，从理论和实践两个方面对民办中等职业教育学校的内部控制优
化展开研究，以期达到实践和理论相结合的目的。在理论方面，国内外文献对内
部控制研究较多，但针对民办中等职业教育学校内部控制的研究很少，总体来看,
民办中等职业教育学校的内部控制比较薄弱。在实践方面，本文基于《企业内部
控制规范》，以 Z中等职业教育学校为例，从控制环境、风险评估、控制活动、
信息与沟通和内部监督五方面对内部控制的现状进行了深入的分析，然后结合 Z
中等职业教育学校的实际情况针对性的给出了相应的优化方案，最后，本文给出
了内部控制优化方案的保障措施。
民办中等职业教育学校规模小，在组织和水平方面存在一定的局限性，但其
内部控制的建设与完善、运行与监督也有其自身的特点，本文根据民办中等职业
教育学校的特点因地制宜的进行设计和实施内部控制。希望本文能给民办中等职
业教育学校内部控制建设带来实践上的启发。
关键词：民办中等职业教育学校；内部控制；优化
I

Abstract
Private education is an indispensable part of China's education, so is private
secondary vocational education. In recent years, private secondary vocational
education has achieved great development. With the promulgation of the New Private
Education Promotion Law, the state also attaches more importance to the development
of vocational education, so as to promote the private secondary vocational education
and achieve greater development. At the same time of development, private secondary
vocational education schools have encountered many difficulties. Private secondary
vocational education schools are the public welfare and profitable. In the process of
private secondary vocational education becoming bigger and stronger. how to
coordinate and straighten out the relationship between these two aspects, so as to
achieve stable and sustainable development, has become an important issue in front of
them.
According to the above problem, on the basis of stakeholder theory, under the
guidance of in the enterprise internal control standards and the enterprise internal
control application guidelines no. 4 - social responsibility ", and mainly adopting
literature research and case analysis, from theory and practice conduct a research on
optimization of the internal control of private secondary vocational education school
study in order to achieve the purpose of combining practice and theory. In terms of
theory, there are many researches on internal control in domestic and foreign
literatures, but few researches on internal control of private secondary vocational
education schools. Generally speaking, internal control of private secondary
vocational education schools is very weak. In practice, based on the enterprise internal
control standards, from the control environment, risk assessment, control activities,
information and communication, the present situation of the internal supervision and
internal control, this paper is carried on the in-depth analysis of the internal control of
Z secondary vocational education schools. Then combining with the actual situation
of Z secondary vocational education schools the paper give the corresponding
optimization scheme. Finally, This paper gives the safeguard measures of the internal
control optimization.
The private secondary vocational education school is small in scale and has
certain limitations in organization and level, but its internal control construction and
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