摘要
近几年，我国对职业教育的重视程序不断提高，并计划有一部分的普通高校
向职业教育转型。因此，职业教育学校也在不断地扩招，学校的办学条件也得到
了进一步的改善，教学质量和学生的技能方面都有所提高。职业技术学校的建设
以资金为投入为基础，职业学校的支出与收入也有大幅度的增长，资金管理工作
在学校中所占的地位也越来越重要，管理的复杂性、难度都有所提高。为了确保
为职业学校创造良好的教学环境，财务、后勤、基础设施的建设都要跟得上，因
此，内部控制机制开始被引入职业学校的管理当中，这也代表着职业学校的管理
向现代管理方式发展。内部控制机制多用于企业当中，目的是加强企业的财务管
理，提高企业的抗风险能力，被引入高校与职业学校后，也代表着高校的经济管
理也走向了市场化的运营模式，这样能够更好地发挥资金的作用，更高效地为职
业学校来服务。职业学校的内部控制就是要提高学校财务的监督水平，严格地按
着预算的规划来进行管理，避免出现财务上的差错与舞弊行为，提高高校财务管
理水平

职业学校的内部控制与普通高校之间又存在着一定的差异。普通高校的办学
资金主要来自财政部门的拨款，而职业学校的办法资金来源更为广泛，它们除了
财政拨款之外，还可以从社会上筹集，通过校企之间的合作、科研项目的研发等，
都可以得到更多的资金支持。这也就是说职业学校的资金来源更复杂，管理的难
度也就会有所增加，在职业技术学校的内部控制中，要加强资金来源、使用、物
资、会计核算等各个方面的管理与监督工作，让资金发挥实效

本文的研究对象是职业技术学校的内部控制工作，目前职业技术学校的内部
控制管理中存在着一些问题，这些问题影响了内部控制的水平，对职业技术学校
的资金的合理利用产生了不利的影响。本文首先在借鉴前人研究成果的基础上，
对目前河南医学高等专科学校管理中存在的问题、内部控制的目标等进行分析，
利用案例研究、会计控制理论等，对职业技术学校的内部控制规范进行全面的分
析，根据目前学校的内部控制情况，建立该校内部控制机制的框架，为学校的内
部控制工作提供一定的借鉴。本文研究的主要内容如下：
第一章，绪论部分，该章节主要介绍了高校内部控制现状、存在的问题，以
及本文研究目的、背景，与研究有关的理论和方法等

第二章，理论综述和概念介绍部分。该章节主要介绍内部控制有关的理论、
概念，同时介绍了高校内部控制理论，对比分析了职业院校与普通高校内部控制
存在的差异，介绍了职业技术学院内部控制一般特点

第三章，河南医学高等专科学校基本情况介绍，阐述了该校内部控制过程中
存在的主要问题及原因

第四章，主要介绍了数据分析和建模过程，本文采用模糊分析法对河南医学
高等专科学校内部控制进行了定量分析

第五章，分析了河南医学高等专科学校内部控制问题背后的成因，提出了相
应的改进对策和措施。为改进和提升河南医学高等专科学校内部控制提供理论指
导和依据；通过实证分析，举一反三，找出当前我国职业技术类高校内部控制存
在的普遍性问题，为其他高校提升内部控制水平提供理论指导

第六章，总结与展望

关键词:职业技术类高校；内部控制；调查研究；体系构建；评价ABSTRACT
Research on Evaluation of the internal control system of
vocational and technical Universities
——Henan Medical College Case Study
ABSTRACT
In recent years, with the state attaching increasing importance to occupational
education, a proportion of general colleges have been planned to transform toward
occupational education. This has caused occupational schools to constantly expand
enrollment and improve their facilities, resulting in improvement in both the teaching
quality and students’ professional competency. With increasing capital input,
occupational schools have experienced significant rises in both income and
expenditures, so that funds management has become more and more important for the
schools, implicating increased complexity and difficulty of management. To keep up
with a favorable teaching environment, it is necessary for occupational schools to
develop their financial system, logistics and infrastructure. An internal control
mechanism has thus been introduced to the management of occupational schools,
marking the shift toward a modernmanagement approach. More commonly adopted
by social enterprises, internal control mechanism is intended to enhance an
enterprise’s financial management and improve its risk tolerance. The introduction of
internal control mechanism to colleges and occupational schools marks their transition
to a market-oriented financial management pattern, which is expected to allow better
use of funds in occupational schools. The purpose of internal control is for the
occupational schoolto improve the financial supervision quality, perform management
as planned, and minimize financial errors and frauds, thus enhancing their financial
management level.
There are differences between occupational schools and general colleges in
internal control. While general colleges rely on government appropriations to raise
funds, occupational schools have more extensive sources of funds, including, in
addition to government appropriations, social fund raising, cooperation with social
enterprises, and research programs, which offer them greater financial support. The
complex sources of funds have however made it more difficult for occupational
schools to manage funds. It is therefore desirable in internal control to strengthen
management and supervision on various aspects including sources and use of funds,
supplies, and accounting, so as to give full play to the funds.
This paper is intended to investigate the internal control mechanism for
occupational schools, taking into account the existing problems in their financial
management that have had negative impact on internal financial control and rational
use of funds. In reference to the previous research results, this paper initially
addresses the existing problems in financial management and internal control
objectives, taking Henan Medical College as an example. Then, based on case study
and the accounting control theories, the paper probes into the internal control
procedures for the occupational school, and, based on its current financial
management status, proposes a framework of internal financial control mechanism, in
an attempt to provide reference for the school in conducting internal control.
Chapter 1 presents the introduction part, which describes the current status and
existing problems of internal control within colleges, the research purpose and
research background, and relevant theories and methods used in the paper.
Chapter 2 gives the literature review and concept introduction. In this Chapter,
relevant theories and concepts of internal control are introduced, especially the
theories of internal control in colleges and universities. Further, the differences in
internal controls between vocational colleges and ordinary colleges are compared, and
general characteristics of internal control in vocational and technical colleges are
described.
Chapter 3 delivers the basic descriptions of Henan Medical College and
expounds major problems in its internal control and the underlying reasons.
Chapter 4 mainly describes the data analysis and modeling process, and fuzzy
analytic approach is adopted to conduct quantitative analysis of the internal control in
Henan Medical College.
Chapter 5 analyzes the reasons for theproblems in internal control of Henan
Medical College and puts forward corresponding countermeasures, providing
theoretical guidance and basis for improving the internal control in the College.
Furthermore, through empirical analysis and analogy, the general problems in theABSTRACT
current internal control of vocational and technical colleges in China are identified,
offering theoretical guidance for other colleges and universities to enhance their
internal control level.
Chapter 6 presents the conclusions and prospects.
Keywords: Vocational and Technical Colleges；Internal Control；Investigation；
System Construction；Evaluation目 录
VII
目 录
摘要.I
ABSTRACT..III
1 绪论.......... 1
1.1 研究背景及意义..1
1.1.1 研究背景...1
1.1.2 研究意义...1
1.2 国内外研究现状..2
1.2.1 内部控制体系构建的研究.........2
1.2.2 关于内部控制评价的研究.........3
1.2.3 高等学校内部控制的研究.........4
1.2.4 研究的总体评价..6
1.3 研究内容及方法..7
1.3.1 主要研究内容...... 7
1.3.2 研究方法...8
1.4 主要创新点..........9
2 高校内部控制的基础理论...... 11
2.1 内部控制理论的发展进程.......11
2.1.1 内部控制理论发展的阶段划分...........11
2.1.2 行政事业单位内部控制规范...11
2.2 内部控制相关理论........12
2.2.1 控制论.....13
2.2.2 系统论.....13
2.2.3 委托—代理理论13
2.3 高校内部控制概述........14
2.3.1 高校内部控制....14
2.3.2 高校内部控制基本原则15
2.4 职业技术院校内部控制的内容及特征分析. 16
2.4.1 职业技术院校内部控制的主要内容.. 16
2.4.2 职业技术院校内部控制的特点...........16
2.4.3 职业技术院校内部控制与一般高校及企业内控的差异比较........16
3 河南医学高等专科学校内部控制存在的问题及原因分析19
3.1 河南医学高等专科学校内部控制存在的问题.........19
3.1.1 控制环境不健全19
3.1.2 风险意识不强....20
3.1.3 风险评估制度不完善....20
3.1.4 内部控制中信息沟通不及时...21
3.1.5 内部控制监督与监管流于形式...........21
3.2 原因分析21
3.2.1 内部控制机制缺少制约力.......21
3.2.2 财务会计人员的整体素质偏低...........21
3.2.3 缺乏基建内部控制制度22
4 模糊层次分析法评价河南医学高等专科学校内部控制体系........23
4.1 模糊分析法介绍23
4.2 高校内部控制现状评价体系的设置..25
4.3 建立模糊判断矩阵........26
4.4 模糊互补判断矩阵的权重计算以及一致性判定.....27
4.5 评价指标标准化以及综合评价.......... 29
5 河南医学高等专科学校内部控制改进对策和建议33
5.1 加强高校内部控制环境建设...33
5.2 建立风险评估机制........34
5.3 强化控制活动，降低高校运行风险..35
5.4 建立健全信息与沟通机制.......36
5.5 加强高校内部控制的监控.......36
致谢.39
参考文献....411 绪论
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