浅谈我国高校内部会计控制
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摘要
近年来,由于高校内部管理不够完善,引起高校经济案件频频发生,给高校造成财产上的损失,影响高校的发展。高校迫切需要完善的内部会计控制制度。首先本文研究高校内部会计控制的起源以及我国内部会计控制的发展历程,根据美国COSO报告,设计高校内部会计控制框架;本文第二部分分析高校内部会计控制的现状以及我国高校内部会计控制中存在的问题;本文在第三部分主要介绍了高校内部会计控制原则和高校内部会计控制的方法;最后针对目前高校的经费支出、固定资产、工程项目内部会计控制比较薄弱的环节进行设计。高校事业要健康持续的向前发展,必须建立严密完善的内部会计控制制度,规范资金管理,提高资金使用效益。
This opening the internal accounting control of colleges and universities are reviewed,Introduces the origin of internal accounting control of universities introduced the origin of internal accounting control of colleges and universities、Theoretical basis and internal accounting control framework.In China, higher education managed directly by the Government is transiting from its original form to government’s macroeconomic management to the community schools. Colleges and universities financial management system arising from the tremendous changes in the environment makes internal more and more important and difficult. In recent years, some colleges and universities have been involving in the economic cases makes us has clearly seen the importance of internal controls. A sound internal accounting control system in colleges and universities can ensure teaching and research work in the normal way, can protect State-owned Assets using in a safe complete and effective way, can improve the accuracy and reliability of economic accounting, can promote national principles and policies of the implementation, can evaluate educational effectiveness of colleges and universities and improve colleges and universities management level.
Internal accounting control theory evolutes within four stages: internal containment phase, the internal control phase, the internal control structure, internal control of overall framework. The four stages of internal accounting controls theory and methods of research have more important effect which allows people to experience a complete understanding process from the vague idea to clear concept. The modern internal accounting controls concept integrated ancient and modern management thinking and practical experience, and with the socio-economic development continue to improve. Internal accounting control sets up based on control theory especially on economic control theory which is a scientific and rational management tools. According to COSO report, internal accounting controls designed to colleges and universities’framework: control environment, risk assessment, control activities, information and communication, monitoring. Environment control is the basis for the internal control framework, and controlled activity is a key element to achieve the internal control objectives, while the purpose of risk assessment aims at providing the basis of selecting the control measures, and control activities should be based on risk assessment to determine the control measures. While the risk assessment and control activities within colleges and universities have to rely on effective communication of information and implement effective monitoring the fact that in order to protect the quality of internal controls.
This paper analyzes the status of a colleges and universities internal accounting system aims at studying China's colleges and universities internal accounting control problems. In the absence of specific colleges and universities and universities system of internal accounting controls and guidance measures, colleges and universities and universities’own internal control system not perfect, the existing internal control system established not tight enough, the internal accounting control systems’content, constrain objects, scope are not comprehensive enough. Colleges and universities of internal accounting control system are flawed and there are many weak links, so that there are serious hidden dangers about safety and security of colleges and universities property. In China, most universities have not established a general accounting system. Some colleges and universities leaders due to being lack of a sense of law, knowledge, internal control and lax discipline and or other reasons, do not focus on internal controls. Universities need to set the chief accountant to assist the schools (School) long overall leadership of the school finance. In order to ensure the healthy development of higher education, cultivating high-quality talent and scale to achieve development objectives, allocate effectively economic resources, give full play to its role in safeguarding the security and integrity of school property, prevent their loss, they must provide true and reliable and complete economic information. The budget of management is imperfect. Layout of the financial sector and the school department budget was not the same on time; Budge is lack of authority and seriousness; budget execution has not been established corresponding tracking, analysis and evaluation systems. Limitations of internal control environment colleges and universities and universities have had an impact which shown: external oversight is fatigue; the pressure of the implementation in internal control is inadequate; the understanding for the importance of internal controls is not enough; managers quality needs to be raised; some colleges and universities and universities workers professionals is low; the supervision of the main internal control mechanism is not sound, and the degree of supervision needs to be improved.
Based on the third part mainly introduced the university internal accounting control principle and method of internal accounting control of colleges and universities. in order to further improve the internal accounting control mechanisms, Colleges and universities and Universities must attach great importance to set up internal accounting controls, strengthen internal accounting controls, strict constraints of internal accounting control of all personnel involved to ensure that the internal job set a reasonable and rational division of functions and powers, truly incompatible positions separated from each other, mutual restraint, mutual supervision, this is the only way to control corruption from the source and system to prevent risks, to ensure the accounting information of being true, lawful, complete and to improve the quality of accounting information. Colleges and universities and universities could make financial management more standardized, systematized and scientific.
In view of the above university internal accounting control, this paper puts forward the fourth part of the internal accounting control system design mainly follow the three steps: first anglicizing the internal organizational structure and identify universities objectives of internal controls; secondly to determine the respective control subsystem in the course of the key links; and finally with the file or the system form conveying to the school. This paper references internal control theory released internal accounting control standards in China's combined with the characteristics of colleges and universities and universities accounting controls to design our schools internal counting system. In many areas of expenditures, control of choice, fixed assets, the project are three most likely to cause errors and fraud, causing damage to the school affect school development. Expenditures control design, mainly from the fixed budget for running costs, the use of norms and accounting, reimbursement, cost imputation calculation, variance analysis, assessment and punishments links critical control points to control, to prevent indiscriminate use of funds, indiscriminate support costs, cost control and other issues . The fixed assets control design is mainly built on good internal control system, requiring specialized agencies and personnel the use, storage of fixed assets, and requested the asset management departments on a regular basis according to the book records and other relevant records inventory of all fixed assets which could ensure the account match the reality. Internal control projects, mainly from the opportunity studies, feasibility studies, project feasibility studies, project decision-making, design and construction bidding, construction, completion and acceptance, final accounts, and so many areas of control, to prevent the decision-making mistakes, to contain and combat engineering project bidding, contracts, construction, inspection and other services in economic crime.
From this research conclusion, to strengthen our internal accounting control will help strengthen the financial management of colleges and universities and universities to improve efficiency in the use of funds and ensure that accounting information of the true and complete. Improving Colleges and universities of internal accounting control system, and strengthen self-discipline mechanism in colleges and universities and universities, comprehensive maintenance of financial and economic law, regulations, and strengthen risk prevention capability. All colleges and universities and universities should examine its internal control to discover problems and find solutions to, and establish a set of actual lines to ensure that colleges and universities and universities and property safety to improve the management level and to ensure the smooth progress development of universities.
This opening the internal accounting control of colleges and universities are reviewed,Introduces the origin of internal accounting control of universities introduced the origin of internal accounting control of colleges and universities、Theoretical basis and internal accounting control framework.In China, higher education managed directly by the Government is transiting from its original form to government’s macroeconomic management to the community schools. Colleges and universities financial management system arising from the tremendous changes in the environment makes internal more and more important and difficult. In recent years, some colleges and universities have been involving in the economic cases makes us has clearly seen the importance of internal controls. A sound internal accounting control system in colleges and universities can ensure teaching and research work in the normal way, can protect State-owned Assets using in a safe complete and effective way, can improve the accuracy and reliability of economic accounting, can promote national principles and policies of the implementation, can evaluate educational effectiveness of colleges and universities and improve colleges and universities management level.
Internal accounting control theory evolutes within four stages: internal containment phase, the internal control phase, the internal control structure, internal control of overall framework. The four stages of internal accounting controls theory and methods of research have more important effect which allows people to experience a complete understanding process from the vague idea to clear concept. The modern internal accounting controls concept integrated ancient and modern management thinking and practical experience, and with the socio-economic development continue to improve. Internal accounting control sets up based on control theory especially on economic control theory which is a scientific and rational management tools. According to COSO report, internal accounting controls designed to colleges and universities’framework: control environment, risk assessment, control activities, information and communication, monitoring. Environment control is the basis for the internal control framework, and controlled activity is a key element to achieve the internal control objectives, while the purpose of risk assessment aims at providing the basis of selecting the control measures, and control activities should be based on risk assessment to determine the control measures. While the risk assessment and control activities within colleges and universities have to rely on effective communication of information and implement effective monitoring the fact that in order to protect the quality of internal controls.
This paper analyzes the status of a colleges and universities internal accounting system aims at studying China's colleges and universities internal accounting control problems. In the absence of specific colleges and universities and universities system of internal accounting controls and guidance measures, colleges and universities and universities’own internal control system not perfect, the existing internal control system established not tight enough, the internal accounting control systems’content, constrain objects, scope are not comprehensive enough. Colleges and universities of internal accounting control system are flawed and there are many weak links, so that there are serious hidden dangers about safety and security of colleges and universities property. In China, most universities have not established a general accounting system. Some colleges and universities leaders due to being lack of a sense of law, knowledge, internal control and lax discipline and or other reasons, do not focus on internal controls. Universities need to set the chief accountant to assist the schools (School) long overall leadership of the school finance. In order to ensure the healthy development of higher education, cultivating high-quality talent and scale to achieve development objectives, allocate effectively economic resources, give full play to its role in safeguarding the security and integrity of school property, prevent their loss, they must provide true and reliable and complete economic information. The budget of management is imperfect. Layout of the financial sector and the school department budget was not the same on time; Budge is lack of authority and seriousness; budget execution has not been established corresponding tracking, analysis and evaluation systems. Limitations of internal control environment colleges and universities and universities have had an impact which shown: external oversight is fatigue; the pressure of the implementation in internal control is inadequate; the understanding for the importance of internal controls is not enough; managers quality needs to be raised; some colleges and universities and universities workers professionals is low; the supervision of the main internal control mechanism is not sound, and the degree of supervision needs to be improved.
Based on the third part mainly introduced the university internal accounting control principle and method of internal accounting control of colleges and universities. in order to further improve the internal accounting control mechanisms, Colleges and universities and Universities must attach great importance to set up internal accounting controls, strengthen internal accounting controls, strict constraints of internal accounting control of all personnel involved to ensure that the internal job set a reasonable and rational division of functions and powers, truly incompatible positions separated from each other, mutual restraint, mutual supervision, this is the only way to control corruption from the source and system to prevent risks, to ensure the accounting information of being true, lawful, complete and to improve the quality of accounting information. Colleges and universities and universities could make financial management more standardized, systematized and scientific.
In view of the above university internal accounting control, this paper puts forward the fourth part of the internal accounting control system design mainly follow the three steps: first anglicizing the internal organizational structure and identify universities objectives of internal controls; secondly to determine the respective control subsystem in the course of the key links; and finally with the file or the system form conveying to the school. This paper references internal control theory released internal accounting control standards in China's combined with the characteristics of colleges and universities and universities accounting controls to design our schools internal counting system. In many areas of expenditures, control of choice, fixed assets, the project are three most likely to cause errors and fraud, causing damage to the school affect school development. Expenditures control design, mainly from the fixed budget for running costs, the use of norms and accounting, reimbursement, cost imputation calculation, variance analysis, assessment and punishments links critical control points to control, to prevent indiscriminate use of funds, indiscriminate support costs, cost control and other issues . The fixed assets control design is mainly built on good internal control system, requiring specialized agencies and personnel the use, storage of fixed assets, and requested the asset management departments on a regular basis according to the book records and other relevant records inventory of all fixed assets which could ensure the account match the reality. Internal control projects, mainly from the opportunity studies, feasibility studies, project feasibility studies, project decision-making, design and construction bidding, construction, completion and acceptance, final accounts, and so many areas of control, to prevent the decision-making mistakes, to contain and combat engineering project bidding, contracts, construction, inspection and other services in economic crime.
From this research conclusion, to strengthen our internal accounting control will help strengthen the financial management of colleges and universities and universities to improve efficiency in the use of funds and ensure that accounting information of the true and complete. Improving Colleges and universities of internal accounting control system, and strengthen self-discipline mechanism in colleges and universities and universities, comprehensive maintenance of financial and economic law, regulations, and strengthen risk prevention capability. All colleges and universities and universities should examine its internal control to discover problems and find solutions to, and establish a set of actual lines to ensure that colleges and universities and universities and property safety to improve the management level and to ensure the smooth progress development of universities.
引文
[1]桂珍若.高等院校审计监督的缺位及对策[J].教育财会研究,2005(5):6-9.
[2]朱荣恩.建立和完善内部控制的思考[J].会计研究,2001,(1):24-31.
[3]内部会计控制制度课题组.内部会计控制制度讲解[M].北京:北京科学技术出版社,2002:193-200.
[4]高等学校会计制度讲座.中国人民大学出版社,1998.
[5]王永青.浅谈高等学校内部会计控制.浙江教育学院学报.2003(1):15-16.
[6]张国康,黄金曦,罗彬.内部控制制度.上海:立信会计出版社,2002(12):10-12.
[7]王红.浅谈高校内部会计控制制度.边疆经济与文化,2004(7):113-114.
[8]赵宝卿.内部会计控制设计与运行.北京:经济科学出版社,2005(5):175-177.
[9]何燎原,吴清华.内部控制之理论框架:业务流程观下的重新审视[J].中央财经大学学报,2005,(02):71-75.
[10]张界新.高校内部控制及其构建的探讨[J].事业财会,2003,(1):32-34.
[11]路丽艳.高校内部会计控制研究[D].保定:河北农业大学,2003.
[12]李凤鸣.内部控制理论的历史演进与未来展望[J].审计与经济研究,2001,(7):3-8.
[13]刘丽.必须强化高校内部会计控制制度的建设[J].石家庄师范专科学校学报,2002,4,92-93.
[14]潘庆阳.完善高等学校内部控制的几点思考[J].会计之友,2005,(7):34-35.
[15]刘金文.“三要素”:内部控制理论框架的最佳组合[J].审计研究,2004,(02):83-85.
[16]张国康,黄金羲,罗彬.内部控制制度[M].上海:立信会计出版社,2002,35-41.
[17]宁宏茹.我国高校内部控制系统设计[D].陕西科技大学,2006年.
[18]中华人民共和国财政部制定.会计基础工作规范[M].北京:经济科学出版社,1996.
[19]荆书英.论我国内部会计控制发展中存在的问题及内部控制的内容[J].齐鲁论.2002.(5):20-21.
[20]戴国俊,试论内部会计控制.事业财会[J].2001,2.
[21]孙德风,完善高校内部会计控制体系的思考[J].江苏商论,2002,(6):31-32.
[22]阎达五,杨有红.内部控制框架的构建[J].会计研究,2001,(02):9-14.
[23]袁海燕,高校内部财务控制现状剖析[J],西南民族学院学报#哲学社会科学版2002,6,139-142.
[24]朱荣恩,贺欣.内部控制框架的新发展企业风险管理框架[J].审计研究,2003,(6):11-15.
[25]杨有红.企业内部会计控制系统[M].北京:中国人民大学出版社,2004.
[26]蒋燕辉.会计监督与内部控制[M].北京:中国财政经济出版社,2002.
[27]李若山,徐明磊.COSO报告下的内部控制新发展[J].会计研究,2005,(2):33-34.
[28]何海栋.高校内部控制及其构建[J].中北大学学报(社会科学版),2005, (3):83-84,87.
[29]吴素花.李强高校内部控制方面存在的主要问题及对策研究[J].经济师,2003,(8):89.
[30]张兴.关于高校内部控制及其构建的思考[J].辽宁教育研究,2005,(6):91-93.
[31]宋海红.关于构建高校内部控制体系的思考[J].事业财会,2003,(3):21-24.
[32]龚福和.高校学校内部会计控制体系研究[D].西北工业大学,2005年.
[33]梁晓妮.我国高等学校内部控制制度研究[D].中国地质大学(北京),2006年.
[34]侯润珍.我国工程项目管理的现状及对策[J].经济师,2003年,(10):20-21.
[35]梁晓妮.我国高等学校内部控制制度研究[D].中国地质大学(北京),2006年.
[36]李万红.谈高校内部会计控制制度的实施[J].教育财会研究,2002,(3):15-17.
[37]谢君伙.高等学校内部会计控制制度论略.渝西学院学报(自然科学版).2004,(3):55-60.
[38]李敏,张界新.,高校内部控制及其建设的探讨[J].继续教育研究,2004,(2):105-106.
[39]马广华,高校内部会计控制制度的建立与实践[J].会计之友,2007,(l):25-26.
[40]张界新.高校预算管理体系构建的思考[J].湛江海洋大学学报,2002,5,92-96.
[41]王刚,高校内部会计控制系统研究[D],大连海事大学硕士学位论文,2007年.
[42]刘王平、安爽.健全高校内部会计控制.提高会计信息质量.教育财会研究,2005,(1):56.
[43]周琦.高校内部管理审计中存在的问题及其对策[J].江西金融职工大学学报2005,3,89-90.
[44]吴素花.李强高校内部控制方面存在的主要问题及对策研究[J].经济师,2003,(8):89.
[45]廖红星,高校内部会计控制探析[J].审计月刊,2007,(6):11-12.
[2]朱荣恩.建立和完善内部控制的思考[J].会计研究,2001,(1):24-31.
[3]内部会计控制制度课题组.内部会计控制制度讲解[M].北京:北京科学技术出版社,2002:193-200.
[4]高等学校会计制度讲座.中国人民大学出版社,1998.
[5]王永青.浅谈高等学校内部会计控制.浙江教育学院学报.2003(1):15-16.
[6]张国康,黄金曦,罗彬.内部控制制度.上海:立信会计出版社,2002(12):10-12.
[7]王红.浅谈高校内部会计控制制度.边疆经济与文化,2004(7):113-114.
[8]赵宝卿.内部会计控制设计与运行.北京:经济科学出版社,2005(5):175-177.
[9]何燎原,吴清华.内部控制之理论框架:业务流程观下的重新审视[J].中央财经大学学报,2005,(02):71-75.
[10]张界新.高校内部控制及其构建的探讨[J].事业财会,2003,(1):32-34.
[11]路丽艳.高校内部会计控制研究[D].保定:河北农业大学,2003.
[12]李凤鸣.内部控制理论的历史演进与未来展望[J].审计与经济研究,2001,(7):3-8.
[13]刘丽.必须强化高校内部会计控制制度的建设[J].石家庄师范专科学校学报,2002,4,92-93.
[14]潘庆阳.完善高等学校内部控制的几点思考[J].会计之友,2005,(7):34-35.
[15]刘金文.“三要素”:内部控制理论框架的最佳组合[J].审计研究,2004,(02):83-85.
[16]张国康,黄金羲,罗彬.内部控制制度[M].上海:立信会计出版社,2002,35-41.
[17]宁宏茹.我国高校内部控制系统设计[D].陕西科技大学,2006年.
[18]中华人民共和国财政部制定.会计基础工作规范[M].北京:经济科学出版社,1996.
[19]荆书英.论我国内部会计控制发展中存在的问题及内部控制的内容[J].齐鲁论.2002.(5):20-21.
[20]戴国俊,试论内部会计控制.事业财会[J].2001,2.
[21]孙德风,完善高校内部会计控制体系的思考[J].江苏商论,2002,(6):31-32.
[22]阎达五,杨有红.内部控制框架的构建[J].会计研究,2001,(02):9-14.
[23]袁海燕,高校内部财务控制现状剖析[J],西南民族学院学报#哲学社会科学版2002,6,139-142.
[24]朱荣恩,贺欣.内部控制框架的新发展企业风险管理框架[J].审计研究,2003,(6):11-15.
[25]杨有红.企业内部会计控制系统[M].北京:中国人民大学出版社,2004.
[26]蒋燕辉.会计监督与内部控制[M].北京:中国财政经济出版社,2002.
[27]李若山,徐明磊.COSO报告下的内部控制新发展[J].会计研究,2005,(2):33-34.
[28]何海栋.高校内部控制及其构建[J].中北大学学报(社会科学版),2005, (3):83-84,87.
[29]吴素花.李强高校内部控制方面存在的主要问题及对策研究[J].经济师,2003,(8):89.
[30]张兴.关于高校内部控制及其构建的思考[J].辽宁教育研究,2005,(6):91-93.
[31]宋海红.关于构建高校内部控制体系的思考[J].事业财会,2003,(3):21-24.
[32]龚福和.高校学校内部会计控制体系研究[D].西北工业大学,2005年.
[33]梁晓妮.我国高等学校内部控制制度研究[D].中国地质大学(北京),2006年.
[34]侯润珍.我国工程项目管理的现状及对策[J].经济师,2003年,(10):20-21.
[35]梁晓妮.我国高等学校内部控制制度研究[D].中国地质大学(北京),2006年.
[36]李万红.谈高校内部会计控制制度的实施[J].教育财会研究,2002,(3):15-17.
[37]谢君伙.高等学校内部会计控制制度论略.渝西学院学报(自然科学版).2004,(3):55-60.
[38]李敏,张界新.,高校内部控制及其建设的探讨[J].继续教育研究,2004,(2):105-106.
[39]马广华,高校内部会计控制制度的建立与实践[J].会计之友,2007,(l):25-26.
[40]张界新.高校预算管理体系构建的思考[J].湛江海洋大学学报,2002,5,92-96.
[41]王刚,高校内部会计控制系统研究[D],大连海事大学硕士学位论文,2007年.
[42]刘王平、安爽.健全高校内部会计控制.提高会计信息质量.教育财会研究,2005,(1):56.
[43]周琦.高校内部管理审计中存在的问题及其对策[J].江西金融职工大学学报2005,3,89-90.
[44]吴素花.李强高校内部控制方面存在的主要问题及对策研究[J].经济师,2003,(8):89.
[45]廖红星,高校内部会计控制探析[J].审计月刊,2007,(6):11-12.
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