高校事业单位的内部控制制度现状研究
关键词：高校；事业单位；财务；内部控制
Research status of internal control system of Higher Institutions
Abstract：With the development of economy, the market Scale is expanded, the national economy growth fast, Including the scale and structure of various institutions of the government departments are undergoing tremendous changes, The transformation of government departments responsibilities to persification，The scale is also expanding gradually. In such a rapid development of the situation, In succession transition point, How to build an effective internal control system, How to strengthen the internal management control unit, Especially the financial control system construction, It is very meaningful to provide a solid guarantee system for the development of various undertakings. With the increasing scale of public expenditure, Public policy measures to keep out, the functions of the government to gradually improve, the administrative management system and financial system reform, the social public to the government's increasing focus, Deepening the internal control of administrative institutions is crunch time. The development of the internal control system should be innovative, is a persified. Administrative institutions of the internal control system must adapt to the trend of reform, gradually improve and perfect, to formed a set of suitable, scientific, effective system.
KeyWords: Colleges；Institution；Accounting；internal control
目录
一、绪论1
（一）研究的背及意义1
（二）研究思路与方法1
二、高校事业单位的内部控制制度概述…2
（一）高校事业单位的定义和特点…2
（二）高校事业单位内部控制的定义2
（三）高校事业单位内部控制的作用2
1、 财政资金合法使用，国有资产依法保管…2
2、 保证会计信息质量，做好财务管理工作…2
（四）高校事业单位内部控制制度现状…3
1、高校事业单位内部控制度现状3
2、高校事业单位内部控制制度执行现状…3
3、事业单位内部财务控制的现状分析3
三、高校行政事业单位科研经费的管理实证分析…6
（一）高校事业单位科研经费现状…6
（二）国外高校事业单位科研经费管理制度综述——以美国为例10
1、科研体系10
2、预算管理10
3、科研经费监管体系11
4、科研经费的绩效预算管理…11
（三）高校事业单位科研经费管理的建议措施13
1、政府资助方式的多元化13
2、“项目合同制”的主导地位…13
3、对人员经费的严格管理13
4、多层次的监管模式14
5、重视建立科研经费监管的法律体系…14
四、高校事业单位的内部控制制度的完善…15
下一篇：论家族企业内部控制+文献综述