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1、上海交通大学硕士学位论文SC大学货币资金内部控制问题研究姓名：范悦敏申请学位级别：硕士专业：工商管理指导教师：王辉20070128作模式和特点，并论述货币资金内部控制在高校发展中的重要作用。笔者还针对SC大学货币资金内部控制体系中现存的薄弱环节，提出了改进建议：建立货币资金运行预警系统；完善货币资金内部控制活动；开展风险导向货币资金内部审计。关键词：高校货币资金内部控制预警系统THERESEARCHONINTERNALCONTROLOFCURRENCYINSCUNIVERSITYABSTUCTUniversityisthenon-profitpublicinstitutionprovidi
2、ngpubliceducationandtrainingservices.Withthedeepeningoftheeducationalsystemreform,universitygraduallyhasestablishedindependentcorporate,whichrequiresfurtherimprovementoftheirgovernancestructure.Andthecontrolsystembecomesmoreandmoreimportant.Inordertoavoid“moralhazard”and“adverseselection”ofUnivers
3、ityadministratorsandtoensuresocialstabilityanddevelopmentofnationaleducationsystem,universitynotonlyreliesontheexternalcontrolmechanismsincludingadministrativeorgans,organsofpowerandpublicparticipation,butalsoneedstohaveasoundinternalcontrolmechanism,whichcanpreventandholdbackmistakesfrominterior.
4、Comparedwithotherassets,currencyexistsnotonlyineconomicactivitiesdirectlywithuniversitytopaythenecessaryfunctions,butcanbetransformedintoanyothertypeofassets.Inanyseriousshortageofcurrency,anyuniversityisunlikelytomaintainthenormaloperation,orwiththepotentialtoachievesustaineddevelopingmomentum.Th
5、erefore,inthe“UniversityComprehensiveFinancialEvaluationSystem”,theamountofcurrencyandtheannualmovementofcurrencyhavealwaysbeenimportantfactors.Baseonthetheoreticframeworkofinternalcontrolsystem(ICS),theauthorselectsSCUniversitytoconductacasestudy.ICSincludesfiveaspects:controlenvironment,riskasse
6、ssment,controlactivities,informationandcommunicationandsupervision.ThoughanalyzingthecurrencyinternalcontrolsysteminSCUniversity,authorrevealsitsoperationalmodeandcharacteristics,anddiscussesitsimportancetodevelopmentofuniversity.AndthentheauthortriestoidentifytheweaknessesofSCUniversitycurrencyin
7、ternalcontrolsystemandmakessomesuggestions:establishingthecurrencyforewarningsystem;perfectingcurrencycontrolactivities;developingrisk-orientedinternalaudits.KEYWORDS:university,currency,internalcontrol,forewarni
