基于COSO框架的MPAcc培养质量保障体系内部控制研究

A Study of the Internal Control Framework of the Quality Assurance System for MPAcc Training Based on the COSO Framework

在国家深化研究生教育和专业学位培养模式改革、教指委即将实施MPAcc教育质量认证的背景下,如何加强与完善MPAcc培养质量保障体系建设已成为亟待解决的重要问题。针对MPAcc教育的现状及发展前景,引入COSO内部控制理论,构建了以目标、要素和原则为核心的MPAcc培养内部控制整合框架,重点阐述了MPAcc培养的控制环境、风险评估、控制活动、信息与沟通以及监督活动的原则和属性,最后对框架的有效运行提出了一些建议。

With the deepening refoim in postgraduate and professional education and the upcoming accreditation of MPAcc education quality, it is high time to establish a reliable quality assurance system for MPAcc training. In light of the current situation and future of MPAcc education, an analysis is given on a COSO-type internal control-integrated framework for MPAcc training with specific objectives, components and principles. The control environment, risk assessment, control activities, information and communication, and monitoring in MPAcc education are discussed. In addition, some suggestions are made for the effective operation of the framework.