摘要
摘要
党的十八大以来，以习近平为中心的党中央始终把教育摆在优先发展的战
略位置，先后出台了涵盖各种教育形式的政策。近年来中国教育行业模式开始
转变，从单一的公办教育模式逐渐向社会各项资源集中整合的综合性教育模式
发展，教育规模实现了全面发展。
当前，教育市场竞争增大，为了寻求更好地发展，整合教育资源，越来越
多的教育投资企业借力筹资来扩大教育规模。随着筹资规模的扩大，教育政策
的更新，教育投资行业筹资风险也不断上升。内部控制作为企业经营管理风险
防范的重要保障，合理有效的筹资业务内部控制能保证教育投资企业筹资活动
顺利开展，实现经营目标，促进企业持续健康发展，提升教育质量。
本文在整理分析现有相关研究的基础上，在对筹资和内部控制进行概念阐
述后，重点分析了企业筹资活动内部控制的关键控制点和控制原则，阐述了现
代企业管理中的控制理论和委托代理理论，为本文的研究奠定了理论基础。
本文以 T教育投资公司为例，在对公司组织架构、资金情况、筹资情况进
行调查了解基础上。对 T教育投资公司内部控制及筹资业务相关内部控制情况
进行深入了解。从筹资方案的制定、审批、执行到筹资活动方案评价与追责等
环节对 T教育投资公司筹资活动内部控制的关键风险控制点进行分析，对 T教
育投资公司筹资活动风险进行评估分析，对公司内部控制存在的问题所产生的
原因进行了总结、整理和分析。最后，通过对主要评价指标参照整理，结合公
司实际情况对 T教育投资公司筹资活动的内部控制提出优化策略。本文研究可
以促使 T教育投资公司完善筹资活动内部控制体系，严格执行内部控制，加强
控制监督，为 T教育投资公司持续健康发展提供保障。
通过对 T教育投资公司筹资活动内部控制研究发现，企业筹资活动需在可
控风险范围开展，将多种筹资方式有效结合在一起进行项目中所需资金的筹资，
充分发挥内部控制的风险防范作用，确保筹资工作能顺利推进，保持资金链正
常运转，进一步实现公司长期发展目标，实现可持续发展。本文的研究为其他
教育投资企业筹资活动风险防范提供了一定的参考价值。
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摘要
关键词：教育投资；筹资活动；内部控制
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Abstract
Abstract
Since the 18th National Congress of the Communist Party of China, Xi Jinping's
Party Central Committee has always placed education as a strategic priority for
development, and has successively issued policies covering various forms of
education. In recent years, China's education industry model has begun to change,
from a single public education model to a comprehensive education model that
integrates various social resources, and the scale of education has achieved
comprehensive development.
At present, the competition in the education market is increasing. In order to
seek better development and integrate educational resources, more and more
education investment enterprises have borrowed funds to expand the scale of
education. With the expansion of the scale of financing and the update of education
policies, the financing risks of the education investment industry are also rising.
Internal control is an important guarantee for risk prevention in enterprise operation
and management. Reasonable and effective internal control of financing business can
ensure the smooth development of financing activities of education investment
enterprises, achieve business goals, promote the sustainable and healthy development
of enterprises, and improve the quality of education.
On the basis of collating and analyzing the existing relevant researches, after the
concept of financing and internal control is explained, this paper focuses on
analyzing the key control points and control principles of the internal control of
enterprise financing activities, and expounds the control theory and entrustment in
modern enterprise management. The agency theory has laid the theoretical
foundation for the research of this paper.
This article takes T Education Investment Company as an example, on the basis
of investigation and understanding of the company's organizational structure, capital
situation and financing situation. In-depth investigation and understanding of the
internal control of T Education Investment Company and the internal control of
financing business. From the formulation, approval and execution of the financing
plan to the evaluation and accountability of the financing plan, analyze the key risk
control points of the internal control of the fundraising activities of T Education
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