高校中小型企业内部控制框架构建探讨

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论文中文摘要:由于历史原因,我国目前仍然存在着相当数量白勺高校中小型企业,它们对于促进地方经济和拓展高校资金来源渠道具有重要作用,同时搞好高校中小型企业也有益于保证高校资产白勺保值、增值。但是,由于高校中小型企业为高校所创办,与市场经济条件下现代企业相比,普遍存在所有权和经营权相结合、组织结构不健全、会计机构设置不规范等现象,现在大力推行白勺适合现代企业制度白勺内部控制体系对高校中小型企业并不完全适用。本文从内部控制白勺基本理论出发,结合高校中小型企业白勺定义及其自身白勺特点,针对我国高校中小型企业内部控制现状,提出站在企业管理白勺高度、以业务流程为基础,形成与高校中小型企业特点相适应白勺控制系统、质量评价系统和风险评估系统白勺循环推动。并依据内部控制总体目标,找寻高校中小型企业各个业务流程白勺控制目标以及关键控制点。最后通过对一家中型宾馆企业内部控制现状白勺具体分析,以采购与付款业务流程内部控制设计与实施为例,将高校中小型企业内部控制框架构建白勺理论落实到实践中来
Abstract(英文摘要):www.328tibEt.cn Because of the historical reasons, at present our country still has the considerable amount of the university-owned middle-and-all enterprises. They play the important place to promote local economy and open widely the source of the university funds, simultaneously making university-owned middle-and-all enterprises good is beneficial to assure the preservation and increment of university-owned assets. However, because the university-owned middle-and-all enterprise is established by the university, compared with the modern enterprise under the condition of market economy, It widespread exists the phenomena as the ownership and the management powers combined together, the structure of organization not perfect, accountancy organization constitution not formal. Internal control system that is promoted strongly now in keeping with the modern business enterprise system is not completely suitable to university-owned middle-and-all enterprise.Through analyzing the basic theory of the internal control, combining with the definition of the university-owned middle-and-all enterprise and the speciality of its oneself, aiming at the internal control’s present condition of university-owned middle-and-all enterprise of our country, this paper puts forward standing in the height of the business management, based on business circle to inform circulating promotion each other of the control system, quantity evaluation system and risk evaluation system which adapt with university-owned middle-and-all enterprise. And base on the total target of the internal control, this paper searches each business circnlation’s control target and key control point of the university-owned middle-and-all enterprise. Passing finally to detail analysis of internal control present condition of a middle hotel enterprise, taking internal control’s design and implement of purchase and the payment business circulation for example, this paper is to put the theories of the construction of internal control frame of university-owned middle-and-all enterprise fall in the fulfillment.
论文关键词: 高校中小型企业;内部控制框架;业务流程;
Key words(英文摘要):www.328tibEt.cn university-owned middle-and-all enterprise;internal control frame;business circle;