我国高校资金结算中心资金运作的风险防范与控制
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摘要
随着经济体制改革和教育体制改革的深入,高校资金量不断增大。如何加强资金运作的风险防范与控制,保证资金的安全性、完整性、合法性、效益性,已成为高校财务管理中的重要问题。高校资金结算中心应运而生,它是高校货币资金管理的职能部门,集中管理全校资金,对货币资金的整个循环过程进行监督与控制。
本文采用规范研究与案例研究相结合的研究方法,以高等学校资金结算中心为研究对象,以风险防范与控制理论为基础,以货币资金运作过程中的风险为载体,研究高校资金结算中心资金运作过程中所面临的风险,提出风险防范与控制的基本策略,以期高校资金安全、合法地实现其增值活动的目的。
本文由五个部分构成:
第一部分导论,主要阐述本文的研究背景、研究对象,提出全文的研究方法、研究框架、主要观点、论文的创新与不足。
第二部分货币资金运作的风险控制理论基础。首先考察资金运作风险的基本概念与类型,较全面地理解资金运作的风险;其次探讨资金运作风险防范与控制的理论基础,尤其是COSO报告《企业风险管理—一个整合框架》的八个要素,为后文的研究奠定基础;最后结合我国最新出台的《中央企业全面风险管理指引》分析我国资金运作风险防范与控制的实践与规范,为后文资金运作风险控制提供思路。
第三部分我国高校资金结算中心资金运作面临的风险。本部分结合同济大学资金结算中心资金运作状况来探讨我国高校资金结算中心资金运作所面临的风险。首先描述了同济大学资金结算中心的基本状况,然后对其资金运作状况进行描述;最后得出具有一般性的结论,如我国高校资金结算中心资金运作风险产生的原因、资金运作风险的类型、特征等,挖掘其内涵。本章通过具体实例的描述,对我国高校资金结算中心资金运作风险情况进行实证研究,分析我国高校货币资金运作风险产生的原因,指出其存在的问题。
第四部分我国高校资金结算中心资金运作风险防范与控制的策略。本章以第二章的理论为基础,针对第三章中描述的我国高校资金结算中心资金运作面临的问题及原因,提出从两个方面着手来防范与控制风险。一方面以《企业风险管理—一个整合框架》为基础,提出高校资金结算中心资金运作风险防范措施,另一方面以《中央企业全面风险管理指引》为指导,提出高校资金结算中心资金运作风险的事前控制、事中控制和事后控制策略,为我国高校资金结算中心资金运作提供切实可行的风险防范与控制策略。
第五部分总结。
With the deepening of the economic reform and the reform of the educational system, the cash flow in higher educational institutions has been increasing constantly. Here come the important problems in university finance: how to strengthen fund management to guarantee the security, reasonable and effective use of the funds. The fund settlement centers of higher educational institutions are the functional department of management of their monetary fund, the center for fund management of the entire institution, which takes the responsibility of supervision and control of the whole circulation process of the monetary funds. It is therefore the central role that the fund settlement center plays in the strengthening of the internal control of fund management in higher educational institutions.
On the basis of the theory of internal control of fund management, this article combines the standard research methods with a case study to explore the system of internal control of fund management via the university fund settlement center to realize effective management of monetary funds in colleges and universities in China.
The article consists of five chapters. The first chapter is an introduction to the research background, the research objective, the methodology, the structure of the paper, the main viewpoint, and the paper’s contributions to the research area and its disadvantages.
The second part is the risk control base of the monetary fund operation. First, We inspect the fund operation risk guarding and controlling practice of overseas universities, and appraisal the situation of the different country; then discusses the risk guard and control practice of domestic universities fund operation; Finally, reviews the research of the risk guard progress of the fund accounts settlement center in domestic and foreign universities, and discusses the fund operation risk controlling theory, specially the COSO theory, builds the theory for the paper research.
The third part discusses the fund operation risk in our country universities fund accounts settlement center. This part first elaborates the fund operation risk basic meaning, the characteristic and so on of the universities fund accounts settlement center; Next, analyzes the external and internal reason of the fund accounts settlement center which the fund operation risk produces, and analyzes the type; Finally, Taken the fund accounts settlement center of Tongji University for example,We discusses the reason and the type. Through the concrete example description, this chapter conducts the real diagnosis fund operation risk situation of our country universities fund accounts settlement center, analyzes the reason which the monetary fund operation risk produces, and points out its existence the question.
The fourth part is the fund operation risk guard and the control strategy of our country universities fund accounts settlement center. First aims at fund operation risk the recognition of the fund accounts settlement center proposes the measurements the certain standard and the method to grasp accurately the risk type, lays the foundation for the risk guarding and the controlling, then unifies the actual situation, obtains from exterior and internal two aspects, proposes the concrete measure to guard and control the risk. Finally, Based on the reason and the type which produces in view of the third chapter of Tongji University fund accounts settlement center, we take the COSO frame to propose internal control strategy to guard and control the risk, provide the practical feasible strategy of risk guarding and the controlling.
The fifth part is the summary.
本文采用规范研究与案例研究相结合的研究方法,以高等学校资金结算中心为研究对象,以风险防范与控制理论为基础,以货币资金运作过程中的风险为载体,研究高校资金结算中心资金运作过程中所面临的风险,提出风险防范与控制的基本策略,以期高校资金安全、合法地实现其增值活动的目的。
本文由五个部分构成:
第一部分导论,主要阐述本文的研究背景、研究对象,提出全文的研究方法、研究框架、主要观点、论文的创新与不足。
第二部分货币资金运作的风险控制理论基础。首先考察资金运作风险的基本概念与类型,较全面地理解资金运作的风险;其次探讨资金运作风险防范与控制的理论基础,尤其是COSO报告《企业风险管理—一个整合框架》的八个要素,为后文的研究奠定基础;最后结合我国最新出台的《中央企业全面风险管理指引》分析我国资金运作风险防范与控制的实践与规范,为后文资金运作风险控制提供思路。
第三部分我国高校资金结算中心资金运作面临的风险。本部分结合同济大学资金结算中心资金运作状况来探讨我国高校资金结算中心资金运作所面临的风险。首先描述了同济大学资金结算中心的基本状况,然后对其资金运作状况进行描述;最后得出具有一般性的结论,如我国高校资金结算中心资金运作风险产生的原因、资金运作风险的类型、特征等,挖掘其内涵。本章通过具体实例的描述,对我国高校资金结算中心资金运作风险情况进行实证研究,分析我国高校货币资金运作风险产生的原因,指出其存在的问题。
第四部分我国高校资金结算中心资金运作风险防范与控制的策略。本章以第二章的理论为基础,针对第三章中描述的我国高校资金结算中心资金运作面临的问题及原因,提出从两个方面着手来防范与控制风险。一方面以《企业风险管理—一个整合框架》为基础,提出高校资金结算中心资金运作风险防范措施,另一方面以《中央企业全面风险管理指引》为指导,提出高校资金结算中心资金运作风险的事前控制、事中控制和事后控制策略,为我国高校资金结算中心资金运作提供切实可行的风险防范与控制策略。
第五部分总结。
With the deepening of the economic reform and the reform of the educational system, the cash flow in higher educational institutions has been increasing constantly. Here come the important problems in university finance: how to strengthen fund management to guarantee the security, reasonable and effective use of the funds. The fund settlement centers of higher educational institutions are the functional department of management of their monetary fund, the center for fund management of the entire institution, which takes the responsibility of supervision and control of the whole circulation process of the monetary funds. It is therefore the central role that the fund settlement center plays in the strengthening of the internal control of fund management in higher educational institutions.
On the basis of the theory of internal control of fund management, this article combines the standard research methods with a case study to explore the system of internal control of fund management via the university fund settlement center to realize effective management of monetary funds in colleges and universities in China.
The article consists of five chapters. The first chapter is an introduction to the research background, the research objective, the methodology, the structure of the paper, the main viewpoint, and the paper’s contributions to the research area and its disadvantages.
The second part is the risk control base of the monetary fund operation. First, We inspect the fund operation risk guarding and controlling practice of overseas universities, and appraisal the situation of the different country; then discusses the risk guard and control practice of domestic universities fund operation; Finally, reviews the research of the risk guard progress of the fund accounts settlement center in domestic and foreign universities, and discusses the fund operation risk controlling theory, specially the COSO theory, builds the theory for the paper research.
The third part discusses the fund operation risk in our country universities fund accounts settlement center. This part first elaborates the fund operation risk basic meaning, the characteristic and so on of the universities fund accounts settlement center; Next, analyzes the external and internal reason of the fund accounts settlement center which the fund operation risk produces, and analyzes the type; Finally, Taken the fund accounts settlement center of Tongji University for example,We discusses the reason and the type. Through the concrete example description, this chapter conducts the real diagnosis fund operation risk situation of our country universities fund accounts settlement center, analyzes the reason which the monetary fund operation risk produces, and points out its existence the question.
The fourth part is the fund operation risk guard and the control strategy of our country universities fund accounts settlement center. First aims at fund operation risk the recognition of the fund accounts settlement center proposes the measurements the certain standard and the method to grasp accurately the risk type, lays the foundation for the risk guarding and the controlling, then unifies the actual situation, obtains from exterior and internal two aspects, proposes the concrete measure to guard and control the risk. Finally, Based on the reason and the type which produces in view of the third chapter of Tongji University fund accounts settlement center, we take the COSO frame to propose internal control strategy to guard and control the risk, provide the practical feasible strategy of risk guarding and the controlling.
The fifth part is the summary.
引文
① 具体内容详见 Simons, R., Measurement & Control Systems for Implementing Strategy. Prentice Hall, 2000. 255-300.
① Budd James L,Characterizing risk from the strategic management perspective: dissertagion],《Kate state: Kate State University》1994,12-13
② 具体见 Baird I S,Thomas H. Toward a contingency model of strategic risk taking.Academy of Management Review,1985,10(2):230-243.
③ 详见 Clarke C,Varma S. Strategic risk management:The new competitive edge.Long Range Planning, 1999,32(4): 414-424.
① 内部资料:《同济大学资金结算中心管理办法》,2000:1-2.
① 内部资料:《同济大学资金结算中心管理办法》,2000:12.13
② 内部资料:《同济大学资金结算中心管理办法》,2000:12-13.
[1] Williams, G.L.1999.Changing Patterns of finance in higher Education[M], Buckinghan: Open University Press.
[2] Model financial memorandum between the HEFC and institution. Higher Education Funding Council for England. http:// www. hefce. ac. uk/ pubs. Hefce / 2000/ 0025. htm.
[3] Funding higher Education in England-how to the HEFC allocates its funds. http:// www. hefce. ac. uk/ pubs. Hefce / 2000/ 0025. htm.
[4] OECD.2004.On the Edge:Securing Sustainable Future for Higher Education[M].Paris:OECD
[5] Teixeira, Pedro; Jongboeg,Ben.2004.Markets in Higher Education: Rhetoricor Reality[M]. Netherlands: Kluwer Academic Publishers.
[6] Zemsky, Robert; Wegner, Gregory R; and Massy, William.2005 Remaking the American University: Market-Smart and Mission-Centered[M].New Brunswick: Rutgers University Press.
[7] Krishnan, Jayanthi.Audit Committee Quality and Internal Control: An Empirical Analysis[J]. Accounting Review, Apr2005, Vol. 80 Issue 2:649-675.
[8] Mock, Theodore J.Willingham, John J.An Improved Method of Documenting and Evaluating A System of Internal Accounting Controls[J] .Auditing, Spring83, Vol. 2 Issue 2, p91.
[9] Power,M.K.2003.Auditing and the Production of Legitimacy.Accounting,Organiza-tion and Society 28(2003).
[10] 金子元久.市場化志向改革下の中国高等教育[M]. 東京大学大学総合教育研究中心,2005.
[11] Amaral, Alberto; Jones, Glena and Karseth, Berit.Eds.2002. Governing Higher Education: National Perspectives on Institutional Governance[M]. Netherlands:Kluwer Academic Publishers.
[12] Bok, Derek. 2003. Universities in the Market Place: the Commercialization of Higher Education [M]. Princeton: Princeton University Press.
[13] Geiger, Rogerl.2004. Knowledge and Money: Research Universities and the Paradox of the Market Place [M]. Stanford: Stanford University Press.
[14] Heller, Donald E.2003. the States and Public Higher Education Policy: Afford ability, Access, and Accountability
[15] Newman, Frank.2004. the Future of Higher Education:Rhetoric, Reality, and the Risks of the Market[M].New York:Jossey-Bass.
[16] Committee of Sponsoring Organizations of the Treadway Commission (COSO) Enterprise Risk Management Framework (draft)[R]. 2003.
[17] Scott. COSO ERM Released. Internal Auditor, October, 2004.
[18] Quin J B,Frederic J.Outsourcing strategy:Managing strategic risk[J].Globe Focus, 2000, 12(3):99-112.
[19] Baird I S,Thomas H.Toward a contingency model of strategic risk taking[J].Academy of Management Review,1985,10(2):230-243.
[1] 国务院国有资产管理监督委员会.中央企业全面风险管理指引.国资发改革[2006]108 号.
[2] Jefver hoeven.政府和学校变化中的关系———欧洲三国研究[J].北京大学教育经济研究所简报,2003,(13).
[3] 武毅英.我国高等教育财政改革的理论思考[J].厦门大学学报(哲社版),1997,(3).
[4] 柯佑祥.高等教育财政导论[J].江苏高教.1995,(2).
[5] 张振助.高等教育财政改革综述——来自高等教育改革国际论坛的观点[J]. 2001,(3).
[6] 《内部会计控制制度讲解》课题组编.内部会计控制制度讲解[M].北京:北京科学技术出版社,2002.
[7] 朱荣恩,贺欣.内部控制框架的新发展———企业风险管理框架[J].审计研究,2003,(6).
[8] 陈秧秧.COSO《企业控制与风险管理综合框架》简介[J].财会通讯,2005(12).
[9] 周兆生.内部控制与风险管理[J].审计与经济研究,2004,(7).
[10] 李向阳.美国公司内部控制机制面临的难题[J].国际经济评论,1997;9-10
[11] 施建军.求索—全国高校资金结算中心论文集[M].杭州:浙江大学出版社,2005:325-349.
[12] 施建军.完善财务内部控制 加强资金安全监督[J].中国高等教育,2002,(7):39-40.
[13] 宋鑫,雷英.企业风险管理:内部控制发展的方向[J].审计月刊,2004,(5).
[14] 唐国储.内部控制、全面风险管理与新资本协议[J].商业银行,2004,(13)37-38.
[15] 汤飚.内部控制理论与实务研究[J].安徽商贸职业技术学院学报,2004,(4):52-55.
[16] 伍海泉.高校经济论[M].湖南:湖南人民出版社,2001:101-126.
[17] 武汉钢铁(集团)公司.构建内部会计控制体系 充分发挥财务管理作用[J].会计研究,2004,(4):8-9.
[18] 吴水澎,陈汉文,邵贤弟.企业内部控制理论的发展与启示[J].会计研究,2000,(5):2-9.
[19] 吴水澎,陈汉文,邵贤弟.论改进我国企业内部控制[J].会计研究,2000,(9).
[20] 王剑英.企业内部控制和内部控制制度之我见[J].山西财政税务专科学校学报,2002,(6):30-31.
[21] 徐建伟.高校资金结算中心的风险与防范[J].事业财会,1998,(5):20-23.
[22] 徐紫娟.对建立高等学校财务管理内部控制制度的探讨[J].中国计量学院学报,2004,(4):327-330.
[23] 阎达五,杨有红.内部控制框架的构建[J].会计研究,2001,(2):9-14.
[24] 杨毅.浅谈如何加强高校资金管理[J].南通职业大学学报,2002,(3):67-68
[25] 杨周复,施建军.大学财务综合评价研究[M].北京:中国人民大学出版社,2002:172-178.
[26] 杨周复,施建军,蒋绍忠,徐孝民,戴志敏. 高等院校资金运作与风险防范研究[M].杭州:浙江大学出版社,2004:210-249.
① Budd James L,Characterizing risk from the strategic management perspective: dissertagion],《Kate state: Kate State University》1994,12-13
② 具体见 Baird I S,Thomas H. Toward a contingency model of strategic risk taking.Academy of Management Review,1985,10(2):230-243.
③ 详见 Clarke C,Varma S. Strategic risk management:The new competitive edge.Long Range Planning, 1999,32(4): 414-424.
① 内部资料:《同济大学资金结算中心管理办法》,2000:1-2.
① 内部资料:《同济大学资金结算中心管理办法》,2000:12.13
② 内部资料:《同济大学资金结算中心管理办法》,2000:12-13.
[1] Williams, G.L.1999.Changing Patterns of finance in higher Education[M], Buckinghan: Open University Press.
[2] Model financial memorandum between the HEFC and institution. Higher Education Funding Council for England. http:// www. hefce. ac. uk/ pubs. Hefce / 2000/ 0025. htm.
[3] Funding higher Education in England-how to the HEFC allocates its funds. http:// www. hefce. ac. uk/ pubs. Hefce / 2000/ 0025. htm.
[4] OECD.2004.On the Edge:Securing Sustainable Future for Higher Education[M].Paris:OECD
[5] Teixeira, Pedro; Jongboeg,Ben.2004.Markets in Higher Education: Rhetoricor Reality[M]. Netherlands: Kluwer Academic Publishers.
[6] Zemsky, Robert; Wegner, Gregory R; and Massy, William.2005 Remaking the American University: Market-Smart and Mission-Centered[M].New Brunswick: Rutgers University Press.
[7] Krishnan, Jayanthi.Audit Committee Quality and Internal Control: An Empirical Analysis[J]. Accounting Review, Apr2005, Vol. 80 Issue 2:649-675.
[8] Mock, Theodore J.Willingham, John J.An Improved Method of Documenting and Evaluating A System of Internal Accounting Controls[J] .Auditing, Spring83, Vol. 2 Issue 2, p91.
[9] Power,M.K.2003.Auditing and the Production of Legitimacy.Accounting,Organiza-tion and Society 28(2003).
[10] 金子元久.市場化志向改革下の中国高等教育[M]. 東京大学大学総合教育研究中心,2005.
[11] Amaral, Alberto; Jones, Glena and Karseth, Berit.Eds.2002. Governing Higher Education: National Perspectives on Institutional Governance[M]. Netherlands:Kluwer Academic Publishers.
[12] Bok, Derek. 2003. Universities in the Market Place: the Commercialization of Higher Education [M]. Princeton: Princeton University Press.
[13] Geiger, Rogerl.2004. Knowledge and Money: Research Universities and the Paradox of the Market Place [M]. Stanford: Stanford University Press.
[14] Heller, Donald E.2003. the States and Public Higher Education Policy: Afford ability, Access, and Accountability
[15] Newman, Frank.2004. the Future of Higher Education:Rhetoric, Reality, and the Risks of the Market[M].New York:Jossey-Bass.
[16] Committee of Sponsoring Organizations of the Treadway Commission (COSO) Enterprise Risk Management Framework (draft)[R]. 2003.
[17] Scott. COSO ERM Released. Internal Auditor, October, 2004.
[18] Quin J B,Frederic J.Outsourcing strategy:Managing strategic risk[J].Globe Focus, 2000, 12(3):99-112.
[19] Baird I S,Thomas H.Toward a contingency model of strategic risk taking[J].Academy of Management Review,1985,10(2):230-243.
[1] 国务院国有资产管理监督委员会.中央企业全面风险管理指引.国资发改革[2006]108 号.
[2] Jefver hoeven.政府和学校变化中的关系———欧洲三国研究[J].北京大学教育经济研究所简报,2003,(13).
[3] 武毅英.我国高等教育财政改革的理论思考[J].厦门大学学报(哲社版),1997,(3).
[4] 柯佑祥.高等教育财政导论[J].江苏高教.1995,(2).
[5] 张振助.高等教育财政改革综述——来自高等教育改革国际论坛的观点[J]. 2001,(3).
[6] 《内部会计控制制度讲解》课题组编.内部会计控制制度讲解[M].北京:北京科学技术出版社,2002.
[7] 朱荣恩,贺欣.内部控制框架的新发展———企业风险管理框架[J].审计研究,2003,(6).
[8] 陈秧秧.COSO《企业控制与风险管理综合框架》简介[J].财会通讯,2005(12).
[9] 周兆生.内部控制与风险管理[J].审计与经济研究,2004,(7).
[10] 李向阳.美国公司内部控制机制面临的难题[J].国际经济评论,1997;9-10
[11] 施建军.求索—全国高校资金结算中心论文集[M].杭州:浙江大学出版社,2005:325-349.
[12] 施建军.完善财务内部控制 加强资金安全监督[J].中国高等教育,2002,(7):39-40.
[13] 宋鑫,雷英.企业风险管理:内部控制发展的方向[J].审计月刊,2004,(5).
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