[1]王 璞,钟定国,党江艳,等.高校内部控制有效性影响因素的因子分析[J].西安工业大学学报,2019,(06):734-742.[doi:10.16185/j.jxatu.edu.cn.2019.06.017 ]
 WANG Pu,ZHONG Dingguo,DANG Jiangyan,et al.Factors Influencing the Effectiveness of Internal Control in Colleges and Universities:Factor Analysis[J].Journal of Xi'an Technological University,2019,(06):734-742.[doi:10.16185/j.jxatu.edu.cn.2019.06.017 ]
点击复制

高校内部控制有效性影响因素的因子分析()
分享到:

《西安工业大学学报》[ISSN:1673-9965/CN:61-1458/N]

卷:
期数:
2019年06期
页码:
734-742
栏目:
管理科学与区域文化研究
出版日期:
2019-12-25

文章信息/Info

Title:
Factors Influencing the Effectiveness of Internal Control in Colleges and Universities:Factor Analysis
文章编号:
1673-9965(2019)06-0734-09
作者:
王 璞钟定国党江艳段文瑾
(西安工业大学 经济管理学院,西安 710021
Author(s):
WANG PuZHONG DingguoDANG JiangyanDUAN Wenjin
(School of Economics and Management,Xi'an Technological University,Xi'an 710021,China)
关键词:
学校管理 内部控制 有效性评价 因子分析
Keywords:
management of schools internal controls effectiveness evaluation factor analysis influencing factors
分类号:
G647.5
DOI:
10.16185/j.jxatu.edu.cn.2019.06.017
文献标志码:
A
摘要:
为了探究高校内部控制有效性影响因素,文中采用因子分析的方法,分析高校内部控制有效性,确定高校内部控制有效性评价的指标体系。对内部控制有效性影响因素的不同作用效果调查,并对调查数据进行统计分析,得出影响高校内部控制有效性的主要因子,依据分析结果提出提升高校内部控制有效性的建议。
Abstract:
The paper aims to explore the factors which affect the effectiveness of the internal control in colleges and universities.First,factor analysis method was adopted to analyze the effectiveness of internal control in colleges and universities in detail,and then the index system for evaluating the effectiveness of colleges and universities' internal control was built.An investigation was launched into the effects of different factors on the effectiveness of internal control,with the survey data statistically analyzed.Based on the analysis,the main factors influencing the effectiveness of internal control in colleges and universities are found.Accordingly,some suggestions are put forward for improving the effectiveness of internal control in colleges and universities.

参考文献/References:


[1] 阎达五,杨有红.内部控制框架的构建[J].会计研究,2001(2):9. YAN Dawu,YANG Youhong.Construction of Internal Control Framework[J].Accounting Research,2001(2):9.(in Chinese)
[2] 王光远.中美政府内部控制发展回顾与评述——兼为《联邦政府内部控制》(中文版)序[J].财会通讯,2009(34):6. WANG Guangyuan.Review on the Development of Internal Control in Chinese and American Governments:Federal Internal Control(Chinese Version)[J].Communication of Finance and Accounting,2009(34):6.(in Chinese)
[3] KRISHNAN J.Audit Committee Quality and Internal Control:An Empirical Analysis[J].The Accounting Review,2005,80(2):649.
[4] WALLAPHA A,SAOWANEE T,NGANG T K.Internal Control Management in Budget of Basic School Under the Office of Kalas in Primary Educational Service Area[J].Procedia Social and Behavioral Sciences,2013,93(21):1281.
[5] SPATACEAN I O.Addressing Fraud Risk by Testing the Effectiveness of Internal Control Over Financial ReportingCase of Romanian Financial Investment Companies[J].Procedia Economics and Finance,2012(3):230.
[6] 中国人民共和国财政部.行政事业单位内部控制规范(试行)[EB/OL].(20121129)[20190424].http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201212/t20121212_713530.html. Ministry of Finance of the People's Republic of China.Internal Control Standards of Administrative Institution(try out)[EB/OL].(20121129)[20190424].http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201212/t20121212_713530.html.(in Chinese)
[7] 中华人民共和国财政部.关于全面推进行政事业单位内部控制建设的指导意见[EB/OL].(20151221)[20190424]. http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201601/t20160105_1643573.html. Ministry of Finance of the People's Republic of China. Guidance on Comprehensively Promoting the Construction of Internal Control in Administrative Institutions[EB/OL].(20151221)[20190424].http://kjs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201601/t20160105_1643573.html.(in Chinese)
[8] 刘永泽,张亮.我国政府部门内部控制框架体系的构建研究[J].会计研究,2012(1):10. LIU Yongze,ZHANG Liang.Study on the Construction of Internal Control Framework System of Government Departments in China[J].Accounting Research,2012(1):10.(in Chinese)
[9] 唐大鹏,王璐璐,武威.预算分权下政府内部控制概念框架及实现路径[J].财政研究,2017(6):59. TANG Dapeng,WANG Lulu,WU Wei.Conceptual Framework and Realization Path of Government Internal Control from the Perspective of Budget Decentralization[J].Public Finance Research,2017(6):59.(in Chinese)
[10] 唐大鹏,吉津海,支博.行政事业单位内部控制评价:模式选择与指标构建[J].会计研究,2015(1):68. TANG Dapeng,JI Jinhai,ZHI Bo.Evaluation of Internal Control in Administrative Institutions:Mode Selection and Index Construction [J].Accounting Research,2015(1):68.(in Chinese)
[11] 丁妥,张艳辉,姚增辉.行政事业单位内部控制评价指标体系构建研究——以×大学为例[J].会计之友,2018(4):102. DING Tuo,ZHANG Yanhui,YAO Zenghui.Study of the Construction of Evaluation Index System of Internal Control in Administrative Institutions:Taking X University as an Example[J].Friends of Accounting,2018(4):102.(in Chinese)
[12] 刘永泽,唐大鹏.关于行政事业单位内部控制的几个问题[J].会计研究,2013(1):57. LIU Yongze,TANG Dapeng.The Issues on the Internal Control of Administrative Institutions[J].Accounting Research,2013(1):57.(in Chinese)
[13] 王晓洪.加强行政事业单位内部控制与内部审计研究[J].财经界(学术版),2015(22):245. WANG Xiaohong.Strengthen the Study of Internal Control and Internal Audit of Administrative Institutions[J].Money China(The Academic Version ),2015(22):245.(in Chinese)
[14] 李守江.高校内部控制体系设计研究[J].中国集体经济,2014(21):62. LI Shoujiang.Research on the Design of Colleges and Universities' Internal Control System[J].China Collective Economy,2014(21):62.(in Chinese)
[15] 滕静.高校内部控制体系构建[D].上海:华东理工大学,2018. TENG Jing.Research on Internal Control of Colleges and Universities[D].Shanghai:East China University of Science and Technology,2018. (in Chinese)
[16] 耿军茹.河北省高校内部控制有效性研究[D].秦皇岛:燕山大学,2015. GENG Junru.Research on the Effectiveness of the Internal Control of Universities in Hebei[D].Qinhuangdao:YANSHAN University,2015. (in Chinese)

备注/Memo

备注/Memo:
收稿日期:2019-04-24
基金资助:陕西会计学会教育专业委员会项目(16JC004)。 第一作者简介:王 璞(1995-),女,西安工业大学硕士研究生。 通信作者简介:钟定国(1964-),男,西安工业大学教授,主要研究方向为企业审计、人力资源管理,E-mail:zhdigu@163.com。 (编辑、校对 白婕静)
更新日期/Last Update: 2019-12-25