基于信息与沟通视角的山东省新建本科院校内部控制现状调查.docxVIP

PAGE 21 - 摘 要 近年来，我国政府不断加大对教科界的政策扶持和资金投入，高校建设步伐逐渐加快，与此同时，高校腐败问题亦层出不穷，暴露出我国高校在内部控制方面仍存在较多问题。作为我国教育大省，山东省近年来新增了多家新建本科院校。 新建本科院校是指自1999年以来不同级别和类型的院校合并或独立专科院校升级而成的新建本科院校。作为中国高等教育从精英教育向大众教育转变的产物，新建本科院校逐渐成为中国高等教育的重要组成部分。 1992 年，COSO报告正式将信息与沟通列为内部控制主要因素之一。根据COSO报告，我国将信息与沟通这一要素纳入内部控制基本框架中。完善的信息与沟通机制将大大提高内部控制信息的时效性，保障内部控制运行更为顺畅。 本文以山东省5所新建本科院校为例，通过问卷调查、文献研究的方式，深入了解该类院校当前内部控制信息与沟通机制现状,结合《行政事业单位内部控制规范》和内部控制理论进行分析。 研究发现，导致该类院校信息与沟通机制普遍不够完备的原因在于组织对内部控制重视程度不够、部门间信息传递交流不畅、内部控制监督不到位。本文从倡导构建内部控制文化、完善内部控制信息交流、加强内部控制评价监督三方面提出优化措施，对新建本科院校内部控制构建信息与沟通机制具有一定的实践和参考价值。 关键词：山东省；新建高校；内部控制；信息与沟通 Abstract In recent years, our government has steadily increased policy support and financial input to the education sector, and the pace of university construction has gradually accelerated. At the same time, corruption in Colleges and universities has emerged in endlessly, which exposes that there are still many problems in the internal control of colleges and universities in our country. As a major education province in China, Shandong Province has added many newly-established undergraduate colleges and universities in recent years. Newly-built undergraduate colleges refer to the newly-built undergraduate colleges which have been merged or upgraded from different levels and types of colleges since 1999. As a product of the transformation of Chinese higher education from elite education to mass education, newly-built undergraduate colleges and universities have gradually become an important part of Chinese higher education. In 1992, COSO report formally listed information and communication as one of the main factors of internal control. According to COSO report, information and communication are included in the basic framework of internal control in China. Perfect information and communication mechanism will greatly improve the timeliness of internal control information and ensure the smooth operation of internal control. This paper takes five newly-established undergraduate colleges in Shandong