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ID:34008957
大小:728.95 KB
页数:51页
时间:2019-03-03
《中職院校财务内部控制问题研究——以s学校为例》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、摘要随着我国经济高速发展和教育体制改革的不断深入,国家财政对中职院校的投入不断增加,中职学校财务管理体制随之发生了深刻的变化,中职院校内部管理的作用日益重要,成为学校实现可持续发展的重要保证。目前,中职院校内部控制中存在的某些弊端,比如预算编制不科学、收支管理不规范、采购活动缺少监督、风险意识差、债务负担重、观念落后、管理方法陈旧等问题,严重制约了学校的进一步发展。中职院校财务内控方面的研究很少,而中职院校又因其教育对象和教育目标的特殊性,与一般行政事业单位、高校、普通中小学财务内控情况有所不同,亟需
2、专门研究为其改革提供参考。本文从内部控制角度出发,发现S中职院校财务内部控制中存在财务制度不完善、内控环境不理想、风险管理不健全三大问题,并基于招生安置、学生资助、学校贷款、学校采购四大风险点,有针对性地提出一些健全和完善学校财务内控制度的可行的对策建议,使学校能够加强财务内部控制管理水平,以促进中职院校又好又快的健康发展。关键词:财务内部控制,中职学校,S学校I万方数据II万方数据AbstractWithChina'srapideconomicdevelopmentandthedeepeningof
3、educationreform,thestate'sfinancialinvestmentinvocationalcollegesisincreasing.Vocationalfinancialmanagementsystemhasundergoneprofoundchanges,thegrowingroleoftheinternalmanagementofvocationalcollegesbecomesmoreandmoreimportant,andguaranteessustainabledev
4、elopmentofvocationalcolleges.Currently,someofthedrawbacksofinternalcontrolexistinvocationalcolleges,suchasbudgetingunscientific,non-standardizedexpendituremanagement,lackoversightofprocurementactivities,poorriskawareness,debtburden,theconceptbehindtheou
5、tdatedmanagementpracticesandotherissues,seriouslyrestrictthefurtherdevelopmentoftheschool.Researchonfinancialinternalcontrolofvocationalcollegesisrare.Whilevocationaleducationinstitutionsandgeneraladministrativeinstitutions,universities,primaryandsecond
6、arygeneralinternalfinancialsituationisdifferentbecauseofthespecialnatureoftheobjectsandaimsofeducationandneedsspecializedresearchtoprovideareferenceforreform.Fromtheperspectiveofinternalcontrolswefoundtherearethreemajorissuesofthefinancialinternalcontro
7、lofSvocationalcolleges.Thefirstoneisthatthefinancialsystemisimperfectandthesecondisthatinternalcontrolenvironmentisnotidealandthethirdisthatriskmanagementisnotperfect.Basedonfourriskpointsofenrollment,studentfinancialassistance,schoolloansandpurchaseofs
8、choolthispaperhasputforwardanumberofpossiblesuggestionstoimproveandperfectthesystemofinternalfinancialcontrolandenablesSschooltostrengtheninternalcontroloffinancialmanagementinordertopromotevocationalcollegeshealthyandfastdevelop
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