Y县财政局内部控制优化研究

发布时间：2018-01-05 13:19

  本文关键词：Y县财政局内部控制优化研究　出处：《广东工业大学》2017年硕士论文　论文类型：学位论文

  更多相关文章： 行政单位 内部控制 COSO框架 财政局

【摘要】：财政局是我国基层行政单位的典型代表,对国民经济宏观调控、保证政府机构正常运转和经济社会的发展起着非常重要的作用,是各级政府的收入总组织者、资金资产的总管理者、支出的总出纳员和各级财务总监督者,是财务业务最多、资金量最大、内控管理风险点最多的行政单位。解剖分析县财政局的内部控制状况,优化其内部控制方案对全面做好基层行政单位内控工作有着重要现实指导意义。本文采用规范研究与案例分析相结合的研究方法,以Y县财政局作为实际案例开展研究工作。通过实地调研考察、与各级工作人员和领导谈话交流、发放评分调查问卷等方式取得Y县财政局内部控制的真实资料,结合当前国内外先进内控管理理论,在科学分析的基础上对存在的问题提出科学可行的完善方案。本文首先介绍我国行政单位内部控制相关理论,阐述了行政单位内部控制要素,概述了国际通行的COSO内部控制“五要素”框架结构,论证了在行政单位使用COSO框架来分析内部控制的可行性;接着根据调研发现,以及取得的Y县财政局内控相关的资料、文件等,应用COSO五要素内控框架理论,分别分析了Y县财政局在控制环境、风险评估、控制活动、信息与沟通五个方面的现状,控制活动部分主要对预算控制的详细情况进行了分析;然后结合调查评分问卷的评分结果,以及咨询单位领导、总会计师和工作人员得到的讯息,指出并分析了Y县财政局在内部控制方面存在的问题;最后对Y县财政局内部控制管理提出优化建议,应用COSO五要素内控框架理论和国内国际的先进经验,结合Y县财政局内部管理的实际情况,按照科学化、精细化管理的要求,对Y县财政局内部管理中控制环境、风险评估、控制活动、信息与沟通、内部监督等五个方面分别提出优化建议,风险评估环节主要侧重于预算管理风险,包括预算编制与预算执行,对各类风险细化到预算主要环节,指出了主要风险点、明确了防控措施;控制活动方面对预算、采购、资产、收支、合同管理详细提出了流程再造和优化建议,为广大县级财政部门加强内部控制提供一体化的优化方案。本文的内控优化方案,对县级财政部门加强内控管理有着广泛的参考指导意义,可帮助他们在建设制度和实施内部管理的过程中,发现内部控制的薄弱点,找出完善自身内部控制的路径。
[Abstract]:The Finance Bureau is a typical representative of the grass-roots administrative units in our country. It plays a very important role in macro-control of the national economy, ensuring the normal operation of government agencies and the development of economic society. It is the total revenue organizer of the governments at all levels. The chief manager of capital assets, the chief cashier of expenditure and the supervisor of financial director at all levels are the largest financial business and the largest amount of funds. The administrative unit with the most risk points of internal control management. Anatomical analysis of the internal control situation of the county financial bureau. The optimization of its internal control scheme has an important practical significance to do a good job in the internal control of grass-roots administrative units. This paper adopts the research method of combining normative research and case analysis. Take Y County Finance Bureau as a practical case to carry out research work. Through field investigation and investigation, talk with staff and leaders at all levels. Distribution of scoring questionnaires and other ways to obtain Y County Finance Bureau of the internal control of the real information, combined with the current advanced internal control management theory at home and abroad. On the basis of scientific analysis, this paper puts forward a scientific and feasible scheme to improve the existing problems. Firstly, this paper introduces the relevant theories of internal control of administrative units in our country, and expounds the elements of internal control of administrative units. This paper summarizes the "five elements" frame structure of COSO internal control, and demonstrates the feasibility of using COSO framework to analyze the internal control in administrative units. Then according to the investigation and found, as well as the obtained Y County Finance Bureau related information, documents, and so on, using the COSO five elements of the internal control framework theory, respectively analysis of Y County Finance Bureau in the control environment, risk assessment. Control activities, information and communication in five aspects of the status quo, control activities part of the budget control of the detailed analysis; Then the paper points out and analyzes the problems existing in the internal control of the Finance Bureau of Y County by combining the results of the questionnaire and the information obtained by the leaders of the consulting unit, the chief accountant and the staff. Finally, the paper puts forward some suggestions to optimize the internal control management of Y County Finance Bureau, applies the theory of COSO five-element internal control framework and advanced domestic and international experience, and combines the actual situation of the internal management of Y County Finance Bureau, according to the scientific. Detailed management requirements, Y County Finance Bureau of internal management in the control environment, risk assessment, control activities, information and communication, internal supervision and other five aspects of optimization proposals. Risk assessment mainly focuses on the risk of budget management, including budget preparation and budget implementation. The risk is refined to the main part of the budget, the main risk points are pointed out, and the preventive and control measures are defined. Control activities for budget, procurement, assets, income and expenditure, contract management detailed process reengineering and optimization recommendations. For the county financial departments to strengthen internal control to provide an integrated optimization scheme. The internal control optimization scheme for the county financial departments to strengthen internal control management has a wide range of reference and guidance significance. It can help them to find the weak points of internal control and find the way to perfect their own internal control in the process of constructing system and implementing internal management.
【学位授予单位】：广东工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

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