科学事业单位内部控制建设研究

发布时间：2018-03-15 18:15

本文选题：内部控制　切入点：科学事业单位　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,我国社会主义市场经济迅速发展,行政体制改革进程不断推进,依法治国观念逐渐深入人心,政府及事业单位也在进行改革。2014年10月召开的党的十八届四中全会通过的《中共中央关于全面推进依法治国若干重大问题的决定》中明确指出要强化对权利的制约和监督。内部控制作为保障组织权力规范、组织运行高效、组织目标实现的有效手段可以充分起到对权利的制约和监督作用。因此,加强行政事业单位内部控制建设至关重要。不仅能够提高单位的公共服务效能及管理水平,也是落实十八届四中全会精神的重要举措。然而,在众多的行政事业单位中,科学事业单位内部控制的建设进程相对落后,在建设过程中还存在一些问题,这严重制约了科学事业单位的服务能力,使科学事业单位暴露在风险之中。因此,对科学事业单位内部控制建设的研究具有重大的理论意义及现实需求。本文对国内外的内部控制重要理论和相关文献进行了学习和总结,为后文的分析打下坚实的理论基础。在理论研究的基础上,本文对科学事业单位内部控制的现状进行了介绍,笔者认为目前科学事业单位在内部控制建设上进度滞后,内部控制制度陈旧,同时信息系统未能满足内部控制需要。本文对科学事业单位内部控制建设现状进行深入分析,找出其中存在的问题以及导致这些问题出现的主客观原因,并在此基础上提出了针对这些问题的完善建议,力图为科学事业单位内部控制建设添砖加瓦。同时,本文还选取了A科学事业单位进行案例研究,站在实践的角度,结合实地调研,结合上文理论对其内部控制建设进行分析并找出问题提出解决建议,达到理论与实践相结合的效果。
[Abstract]:In recent years, China's socialist market economy has developed rapidly, the process of administrative system reform has been continuously promoted, and the concept of governing the country according to law has gradually taken root in the people's mind. The government and institutions are also carrying out reform. In the "decision of the CPC Central Committee on promoting the Rule of Law in an All-round way" adopted by the fourth Plenary session of the 18 CPC Central Committee held on October 2014, it is clearly pointed out that the system of rights should be strengthened. Convention and supervision. Internal control as a guarantee of organizational authority norms, The organization runs efficiently, and the effective means to realize the organizational goals can play a full role in restricting and supervising the rights. It is very important to strengthen the internal control of administrative institutions. It can not only improve the efficiency and management level of public service, but also implement the spirit of the fourth Plenary session of the 18 CPC Central Committee. However, in many administrative institutions, The construction process of internal control of scientific institutions is relatively backward, and there are still some problems in the process of construction. This seriously restricts the service ability of scientific institutions and exposes scientific institutions to risks. It is of great theoretical significance and practical demand to study the construction of internal control in scientific institutions. This paper studies and summarizes the important theories and related documents of internal control at home and abroad. On the basis of theoretical research, this paper introduces the current situation of internal control in scientific institutions. The author thinks that the progress of internal control construction in scientific institutions is lagging behind. The internal control system is outmoded, and the information system can not meet the internal control needs. This paper makes a thorough analysis of the present situation of the internal control construction in scientific institutions, and finds out the existing problems and the subjective and objective reasons that lead to these problems. On the basis of this, the author puts forward some perfect suggestions for these problems, and tries to contribute to the construction of internal control of scientific institutions. At the same time, this paper also selects A scientific institution to carry out case study, standing in the angle of practice. Combining with the field investigation and the theory above, the author analyzes the construction of internal control and puts forward some suggestions to solve the problem, so as to achieve the effect of combining theory with practice.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

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