LJ进修学校第三附属小学内部控制问题及对策.docxVIP

福州大学至诚学院本科生毕业设计(论文) PAGE 16 PAGE 16 PAGE PAGE 17 LJ进修学校第三附属小学内部控制问题及对策 摘要 随着经济的不断发展，社会各界对内部控制的关注只增不减，尽管我国内部控制研究日渐丰富，但是研究重心还是以医院等事业单位为主，对公立学校的内部控制研究相对较少，公立学校有着公益属性，不以营利为目的，所以容易忽视内部控制的管理，而且公立学校的资金主要由财政拨款，缺乏内部控制的管理，易产生资金外用，资金闲置和浪费的现象。2012年中华人民共和国财政部制定了《行政事业单位内部控制规范》(试行)21号文件，自此以后不断修订重发，实施这么多年来，公立学校的内部控制建设有何效果，财政拨款资金的挪用、闲浪费的情况是否还存在，我们都需要重新审视与研究。基于以上背景，本文采用文献研究法、观察法以及案例研究法对LJ进修学校第三附属小学内部控制建设情况进行研究分析：通过深入观察，详细了解LJ进修学校第三附属小学内部控制的建设情况，并查阅相关文献，比照其他公立学校，包括县城其他小学、中学，甚至查看了部分高校的内部控制建设，最终对小学内部控制现状及存在的问题作出具体研究分析，并针对性地提出对应的完善建议，优化内部控制环境，提升内部控制意识，加强相关人员的培训，完善信息化建设，并且对学校内部控制预算方面与采购这两大重要环节提出具体对策，促进内部控制更完善的发挥自身作用。 关键词：行政事业单位，公立学校，内部控制 Internal Control Problems and Countermeasures of the Third Affiliated Primary School of LJ Continuing Education School Abstract As the economic developed constantly，people from all walks of life pay more and more attention to internal control. Although Chinas internal control research has become increasingly abundant, the focus of research is still mainly hospitals and other institutions, and the internal control of public schools has relatively little research. Public schools have public welfare attributes and are not for profit purposes. So it is easy to neglect the management of internal control. Moreover, the funds of public schools are mainly allocated by the government, lack of internal control management, and easy to generate funds for external use, idle funds and waste. phenomenon. In 2012, the ministry of finance of the Peoples Republic of China formulated the no.21 document of internal control standards for administrative institutions (trial). It has since been revised and reissued. Over the years, the effectiveness of the internal control construction of public schools, the misappropriation of financial funds, and the idle waste of funds still exist. We need to re-examine and study. Based on the above background, this paper adopts literature research method, observation method and case study method to study and analyze the interna