国库集中支付条件下高校内部控制评价体系构建  

Construction of the Evaluation System of Internal Control in Colleges under the Term of Concentrated Treasury Payment System

作　　者：司金山[1] 

机构地区：[1]怀化学院计财处,湖南怀化418008

出　　处：《邵阳学院学报（社会科学版）》2013年第2期57-61,共5页Journal of Shaoyang University:Social Science Edition

基　　金：湖南省教育厅重点项目(11A091)

摘　　要：文章基于高校实施国库集中支付制度后内部财务管理及会计核算的变化,参考《企业内部控制评价指引》,采用AHP法、德尔菲法以及模糊层次分析法构建国库集中支付条件下地方高校内部控制评价模型,从控制环境、风险评估等五项指标实施设计了评价体系,为高校基于国库集中支付下的内部控制评价工作提供参考。Based on the changes of the financial management and the financial accounting after the imple- mentation of the concentrated treasury payment system in colleges, referring to A Guide to the Evaluation System of Enterprise Internal Control, using the method of AHP, Delphi and FAHP, this paper intends to construct the model of the evaluation system of internal control in colleges under the terms of the concentrated treasury payment system from the five index such as controlling environment, risk evaluation and so on, with the aim to provide reference to university＇s internal control evaluation work.

关 键 词：高等学校 国库集中支付 内部控制评价AHP法 

分 类 号：F830.46[经济管理—金融学]