| 鲁秋香,何南荣.高校规范报销行为的内控机制研究[J].唐山学院学报,2025,38(4):67-73,108 |
| 高校规范报销行为的内控机制研究 |
| Research on the Internal Control Mechanism for Standardizing Reimbursement Behavior in Universities |
| 投稿时间：2023-09-13 |
| DOI：10.16160/j.cnki.tsxyxb.2025.04.010 |
| 中文关键词: 内部控制机制 高校 报销行为 网络博弈方法 |
| 英文关键词: internal control mechanism university reimbursement behavior network game theory |
| 基金项目:广西高校中青年教师科研基础能力提升项目(2019KY0799;2023KY0809) |
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| 摘要点击次数: 1666 |
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| 中文摘要: |
| 为优化高校内部控制体系,解决违规报销问题,文章通过综合考虑内控力度、审查惩罚、风险预警惩罚三者之间的耦合关系,以高校报销人员为内控对象,以促进规范报销行为演化为内控目标,建立基于网络博弈方法的精细化内控机制模型。通过蒙特卡罗仿真方法对比分析了审查惩罚机制、风险预警惩罚机制以及两者协同惩罚机制对于促进高水平规范报销行为的内控优势。结果表明:在风险预警阈值较小时,风险预警惩罚机制优于其他两种机制;在风险预警阈值较大时,审查惩罚机制相比其他两种机制更有优势。在此基础上,找到了惩罚机制的最优罚单策略。 |
| 英文摘要: |
| To optimize university internal control systems and address irregular reimbursement issues, this paper establishes a refined internal control model based on network game theory. This model comprehensively incorporates the coupling relationships among internal control intensity, audit punishment and risk warning punishment, with university reimbursement staff serving as the control subjects, and the evolution of standardized reimbursement behavior being defined as the control objective. Using Monte Carlo simulation,the paper conducts a comparative analysis of the effectiveness of audit punishment, risk warning punishment and their combined mechanisms. The results show that risk warning punishment is superior to the other two mechanisms when the warning threshold is low, while audit punishment is more effective when the threshold is high. On this basis,optimal punishment strategies are identified. |
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