高校内部控制与风险管理评价模型构建及实证研究——基于模糊综合评价法

近年来,鉴于我国高校内部控制和风险管理制度体系的不完善,导致高校经济财产的损失,限制了高校的长远健康发展.通过搜集并总结现有相关文献研究的成果,基于COSO报告,结合高校自身组织特点,从内部环境、控制活动、风险管理、信息与沟通和内部监督五个方面,系统构建我国高校内部控制和风险管理评价指标体系.并据此通过模糊综合评价法,进一步研究分析形成评价模型.通过实地调查,采用评价模型,对某省高校的内部控制和风险管理体系进行了综合评价,并据此分析得到健全内部控制环境,完善内部控制制度,优化内部审计职能,促进风险识别评估,提高风险防范意识的对策建议.

The Establishment of Assessment Model of the Internal Control and Risk Management System in the Universities——An empirical study based on the fuzzy synthesis evaluation

In recent years, the imperfection of the internal control and the risk management system of universities not only causes frequent occurrence of economic property losses but also imposes restrictions on university development. Based on the literature review of relevant research and COSO Reporting, the paper studies the organization features of Chinese universities and establishes an indicator system to assess the internal control and the risk management with the regard of internal environment, control activities, risk management, information and communication, and internal supervision. By using a fuzzy synthetic evaluation method the paper aims to build an evaluation model with the field survey to evaluate comprehensively the internal control and the risk management system of a university in Shaanxi province. Moreover, countermeasures are proposed to improve the internal control environment, perfect the internal control system, optimize the internal audit function, promote the risk identification evaluation and enhance the risk prevention awareness.