X部门“三公”经费管理与控制问题研究

发布时间：2018-02-17 01:55

本文关键词： “三公”经费行政事业单位内部控制模糊综合评价法　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,我国“三公”消费乱象频生,每年大量政府行政成本遭到浪费,贪污腐败、滥用公权力的不良社会风气得到助长,政府部门形象受到极大损害。随着党中央“八项规定”和厉行节约、反对铺张浪费精神的贯彻落实,“三公”经费年年预算和执行数据已连续做到七年“只减不增”。在国家严格控制“三公”经费预算和执行数额的背景下,2016年审计署工作报告披露中仍旧存在部分国家部门和单位执行“三公”经费和会议费等管理制度违规的情况。由此说明,政府“三公”经费公示数据上的“零增长”和采取压缩经费指标的手段并没有从根本上解决行政事业单位“三公”经费管控上的违规和浪费情况。“三公”经费管控的最终目的,就是要让其真正更好地发挥在公务活动中的作用,节约政府行政成本。而管控“三公”经费,一是从国家层面严厉打击贪污腐败行为,二是从源头上建立健全行政事业单位内部控制体系来预防腐败,降低政府行政成本。财政部颁布的《行政事业单位内部控制规范(试行)》(2014年1月1日起正式实施),从制度层面约束行政事业单位“以预算控制为主线,资金管控为核心”,采取预算控制、会计控制、单据控制、信息公开、不相容岗位相分离、内部授权审批控制等方法,从静态层面上制定制度规则、从动态层面上实施控制活动,对单位层面和业务层面的经济活动风险进行预防、控制,为实务工作者提供了借鉴意义和操作指引。笔者在选题时以某区级行政单位X部门“三公”经费管控为例,采用文献研究、案例分析、定性与定量分析相结合的方法,对“三公”经费、政府行政成本、行政事业单位内部控制等概念及其相互之间的关系进行详细阐述,从行政事业单位内部控制视角,借鉴内部控制“五要素”,对X部门“三公”经费内部控制的控制环境、风险评估、控制活动、信息沟通、监督五个方面进行研究,运用模糊综合评价法对X部门“三公”经费内部控制进行评价,并结合现阶段行政事业单位内部控制的方法,分析归纳如何完善X部门“三公”经费管理控制,节约政府行政成本,进而拓展到对整个行政事业单位内部控制制度建设的政策建议。
[Abstract]:In recent years, China's "three public" consumption has become chaotic, a large number of government administrative costs have been wasted every year, and the bad social atmosphere of corruption and abuse of public power has been encouraged. The image of government departments has been greatly damaged. With the Party Central Committee's "eight regulations" and strict economy, Against the implementation of the spirit of extravagance and waste, the annual budget and implementation data of the "three public" funds have been kept for seven consecutive years "no increase". In the context of the state's strict control of the "three public" expenditure budgets and the amount of funds executed, in 2016, the Audit Office. In the disclosure of the work report, there are still some state departments and units that have violated the management system of the "three official" funds and conference expenses. The "zero growth" of the government's "three public" expenditure publicity data and the adoption of measures to reduce the expenditure targets have not fundamentally solved the irregularities and waste in the control of the "three public" funds of the administrative institutions. The ultimate purpose of the "three public" funds control and control has not been solved. That is, to make it really better play its role in public affairs activities, to save government administrative costs. And to control the "three public" funds, one is to crack down on corruption at the national level. Second, to establish and improve the internal control system of administrative institutions from the source to prevent corruption. To reduce the cost of government administration. The Code of Internal Control of Administrative institutions (for trial implementation) promulgated by the Ministry of Finance (January 1st 2014) has been formally implemented to restrict administrative institutions from the system level "taking budget control as the main line," Capital control is the core. "We should adopt methods such as budget control, accounting control, document control, information disclosure, separation of incompatible posts, internal authorization and examination and approval control, and formulate system rules at the static level and implement control activities at the dynamic level. To prevent and control the risk of economic activities at the unit level and the business level, it provides reference significance and operational guidance for the practical workers. The author takes the "three public" funds control of X department of a district administrative unit as an example when choosing the topic. By using the methods of literature research, case analysis, qualitative and quantitative analysis, the concepts of "three public" funds, government administrative cost, internal control of administrative institutions and their relations are elaborated in detail. From the perspective of internal control of administrative institutions, this paper studies the control environment, risk assessment, control activities, information communication and supervision of the internal control of "three public" funds in X department, using the "five elements" of internal control for reference. Using fuzzy comprehensive evaluation method to evaluate the internal control of "three public" funds in X department, and combining with the methods of internal control in administrative institutions at present, this paper analyzes and sums up how to perfect the "three public" funds management control of X department. Saving the administrative cost of the government, and then extending the policy suggestion to the construction of the internal control system of the whole administrative institution.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

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