摘要
I
论文题目：基于COSO框架的X高校财务风险评价与应对策略研究
学位类别：工商管理硕士
学生姓名：黄雅娜 签名：
指导教师：李秉祥 教授 签名：
摘要
2012年，财政部、教育部出台了《高等学校财务制度》，从政策层面对我国高等院校
财务运行工作提供了相关指导和建议。但是，由于经费来源不足、权责不清、学校管理疏
漏、监督机制不到位、风险评估不健全等原因，我国高等院校普遍存在一定的财务风险

高等院校不同于一般企业，作为人才密集型组织，其科研项目、基建投入等方面与一般企
业有着显著的不同，按照企业的标准来管控高等院校财务风险并不符合实际，应该从学校
的内部管理入手，结合内部控制制度建设，对高等院校的财务风险进行综合管控。想要控
制财务风险，就必须对风险有科学的分析评估。目前，现行的财务风险评价方法多着重于
企业财务风险，但高校的财务风险应按照高校的管理特点、运营方式从内部管理入手，制
定合理的评价方法，完善评估方案

本研究以X高校为例，首先从宏观环境出发，分析学校内外部面临的一些问题；其
次充分利用学校财务会计的历史信息，对学校的财务数据进行趋势分析、结构分析、比率
分析；然后对X高校在管理制度上存在的不利于财务风险控制的问题进行了调查和分析；
接下来，在分析完现存风险的基础上运用层次分析法以及灰色评价理论对找出的风险因素
进行科学合理的评分；最后，根据评估结果，找出重要风险点，有的放矢，制定严格、准
确、符合学校实际的风险应对策略

文章结论表明：
（1）X高校整体财务风险属于中等较低水平，但是风险点比较分散，问题也比较典
型。（2）X高校目前的内部控制机制运行状况不理想，风险管理意识比较薄弱。（3）X高
校面临的财务风险大小不同，需要有针对性的投入资源，控制风险。（4）本文制定的风险
评价体系能够较好的反映出X高校的风险大小，并且可以根据环境的变化动态调整，达
到多次利用的目的，节约了成本，提高了效率，并且为其他高校对财务风险评估提供了一
定的借鉴

关键词：财务风险;COSO内部控制框架;层次分析法;灰色模糊评价
西安理工大学工商管理硕士学位论文
II
Title: The Financial Risk Evaluation and Countermeasures of X
College Based on COSO Internal Control Framework
Applicant: Yana Huang Signature:
Supervisor: Pro.BingXiang Li Signature:
Abstract
In 2012, the Ministry of Finance and the Ministry of Education jointly promulgated the
Financial Rules for Institutions of higher education, which regulated the financial behavior of
high schools and provided policy guidance. However, due to lack of funds, unclear authority
and responsibility, oversight of school management, inadequate supervision mechanism and
unsound risk assessment, there are some financial risks in colleges of China. Different from
general enterprises, as a talent-intensive organization, the projects or infrastructure investment
of colleges are very different. It is not realistic to control the financial risks of colleges based on
the standards of enterprise. Combining with the construction of internal control system is very
necessary. To control financial risk, first we must understand what the risk of colleges, which
risk is the most important one, which risk is secondary, thus, involving the financial risk
assessment of colleges is very important. At present, the current financial risk evaluation
method focuses on the financial risk of enterprises, because the colleges itself is a non-profit
organization, we cannot copy the enterprise financial risk indicators to assess the level of
financial risk of colleges, so internal control become a reasonable choice to manage the
financial risk of colleges.
This study takes X College as an example, giving a comprehensive and systematic analysis
of the major risks that the college facing. First, we analyze the macro environment and find
several risk factors per the environment. Second, we take advantage of accounting information,
using the accounting information to understand the history financial information of X college.
Third, we used the AHP method to compute the magnitude of these risks weights scientifically.
Forth, we used the method of Gray-Fuzzy Evaluation to calculate the total financial risk of X
college. Last, we provide some suggestions and coping strategies.
The results indicate that (1) College X faces low-middle level financial risk. (2) The
internal control system cannot make sense in college X and lagging of risk administration. (3)
The weight of different risk is totally different; people should put different resources to different
risk based on the risk weight. (4) The evaluation system of this study can provide a useful
choice to evaluate the risk, which can dynamic adjustment and provide reference to other
schools.
【Key Words】Financial Risk; COSO Internal Control Framework; AHP; Gray-Fuzzy Evaluation
目录目录
1绪论 ........ 1
1.1 研究背景与选题意义 ..... 1
1.2 研究思路与主要方法 ..... 2
1.3 章节安排与框架结构 ..... 3
2 理论基础与文献回顾 ... 5
2.1财务风险相关理论 .......... 5
2.1.1财务风险的概念及类别 .... 5
2.1.2 高等院校财务风险的类型及特点 ........... 5
2.1.3常见的财务风险评估方法6
2.2内部控制基础理论 .......... 7
2.2.1内部控制与COSO框架 ... 7
2.2.2 高校内部控制特征 ........... 8
2.3国内外研究文献回顾与评述 ...... 8
2.4 本章小结 ........... 10
3 X高校财务风险现状及成因分析 ...... 11
3.1 X高校简介 ........ 11
3.2 基于政策环境的风险现状 ....... 11
3.2.1 高校发展所需投入持续增加 ..... 11
3.2.2 国家教育投入资金不足 . 12
3.2.3 政府监督机制不到位 ..... 13
3.3 基于财务分析的风险现状 ....... 13
3.3.1 基于资产负债表的分析 . 13
3.3.2 基于项目收支表的分析 . 14
3.3.3 主要财务比率分析 ......... 18
3.4 基于制度管理流程的风险现状 ........... 20
3.4.1 X高校财务业务流程及存在问题 .......... 20
3.4.2 X高校现有内部控制制度 .......... 26
3.5 基于调查访谈的风险现状 ....... 27
3.6 本章小结 ........... 35
4 基于COSO框架的X高校财务风险评估体系构建 .......... 37
4.1 评估体系目标 ... 37
4.2评估体系构建指导思想37
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