北京天健有为教育科技有限公司

北京天健有为教育科技有限公司内部会计控制问题研究中文摘要随着全球经济一体化的进程加快和我国改革开放的不断的深入，我国基础教育现阶段正空前的快速发展。在这样的环境下，教育行业的各类参与者往往具有更高的管理能力，其经济活动越来越复杂和多样化，资金的种类也越来越多样化，新情况促使教育行业的参与者面临越来越大的风险。此外，当前教育行业的会计制度无法跟上教育的发展趋势，并且会计风险的可能性正在增加。根据这种特定情况，我们需要不断完善教育部门的内部控制制度，就会计管理而言，尽管公共教育部已经努力规范会计行为，但在实施过程中仍然存在重大差异，加强教育行业内部会计控制，促进教育行业健康发展，全面审视当前会计管理中存在的问题，并采取有效的对策，在分析内部会计控制现状和问题的基础上，对内部会计控制管理中存在的问题进行深入挖掘和分析，提出相关建设性意见供参考，合理有效的在安全可靠的范围内，尽可能的应用相关理论知识来处理教育行业内部控制的相关问题，促进内部会计控制在教育行业中更好的应用。关键词：教育行业：会计管理：内部控制ABSTRACTWith the acceleration of global economic integration and the deepening of China'sreform and opening up,China's basic education is undergoing unprecedented and rapiddevelopment at the present stage.In such an environment,various kinds of participants in theeducation industry often have higher management ability,their economic activities arebecoming more and more complex and diversified,the variety of funds is becoming more andmore diversified,and the new situation promotes the education industry participants to facemore and more risks.In addition,the current accounting system in the education industrycannot keep up with the development trend of education,and the possibility of accountingrisks is increasing.Based on this particular situation,We need to constantly improve theinternal control system of the education department,In the case of accounting management,Although the Department of Public Education has worked to regulate accounting practices,But there are still significant differences in the implementation process,Strengthen theinternal accounting control in the education industry,Promote the healthy development of theeducation industry,Comprehensively examine the problems existing in the current accountingmanagement,And take effective countermeasures,On the basis of analyzing the currentsituation and problems of internal accounting control,To deeply explore and analyze theproblems existing in the internal accounting control and management,Put forward relevantconstructive opinions for reference,Reasonable and effective within a safe and reliable range,Apply the relevant theoretical knowledge as much as possible to handle the problems relatedto the internal control in the education industry,Promote the better application of accountinginternal control in the education industry.KEYWORDS Education Industry;accounting management;managementthroughaccounting Internal ControlI目录中文摘要.......IABSTRACT.........1绪论……11.1研究背景11.2研究目的和意义.1.2.1研究目的......1.2.2研究意义.…2北京天健有为教育科技公司内部会计控制现状...........….22.1北京天健有为教育科技公司概况....22.2北京天健有为教育科技有限公司内部会计控制现状分析.…22.2.1内部会计控制环境.22.2.2内部财务风险评估...32.2.3内部会计控制活动....2.2.4内部财务信息系统.....52.2.5内部财务监督系统.·63北京天健有为教育科技公司内部会计控制存在的问题.73.1内部会计控制环境建设不足…73.2风险管理机制薄弱....73.3控制活动存在漏洞...3.4信息系统亟待升级......3.5内部监督难见成效....94北京天健有为教育科技公司内部会计控制存在的问题的原因分析.104.1治理结构不完善.......104.2管理层的内控意识薄弱....104.3管理机制不完善，管理权责不清......104.4监审得不到重视..114.5激励约束机制不健全.....·….115北京天健有为教育科技公司内部会计控制优化对策......··..125.1北京天健有为教育科技公司内部会计控制环境优化.........125.11完普内控组织架构..……125.1.2推进企业文化建设...............135.2北京天健有为教育科技公司内部财务风险评