基于整体性治理的XX街道办事处内部控制优化对策研究

发布时间：2018-05-09 20:38

本文选题：整体性治理 + 内部控制　；参考：《重庆理工大学》2017年硕士论文

【摘要】：对比企业内部控制的发展,行政单位在内部控制流程体系、控制活动等方面都较为落后,财政部印发关于《行政事业单位内部控制规范(试行)》,对于行政单位内部控制提出了新的要求。在调研过程中,发现基层行政单位的管理工作面临着许多不确定因素和潜在风险,如资产管控不严、岗位职能缺失、资源浪费、工作职责履行不到位等问题,行政单位内部控制建设已刻不容缓。本文以XX街道办事处内部控制为案例,引入整体性治理理论,对基层行政单位内部控制现状展开研究,对如何建设健全科学的内部控制体系,优化基层行政单位内部控制流程展开分析,并提出优化对策。对于基层行政单位更好地深化改革、强化部门间协同合作、防范贪污寻租行为以及履行职责服务社会具有十分重要的意义。本文采取文献研究和案例分析相结合的方法对基层行政单位内部控制理论、现状问题、内部控制流程优化等方面进行研究。论文第一部分,对研究背景与问题提出进行阐述与分析,对整体性治理理论和行政单位内部控制理论及两个理论相关性进行阐述,为案例分析与优化对策提供理论支撑。论文第二部分,对案例XX街道办事处的内部控制现状及问题进行分析说明。论文第三部分,首先对将整体性治理引入基层行政单位内部控制的必要性进行说明,然后对基于整体性治理理论,提出行政单位内部控制优化对策,同时对XX街道办事处内部控制体系和一些流程进行优化设计,并提出优化保障措施。最后是研究结论与研究不足。结合实地调研,对XX街道办事处内部控制现状进行分析,主要问题集中于以下几点:现行内部控制缺乏整体性治理观、内部控制委员会独立性不强、街道办事处内部控制环境薄弱、风险评估机制不完善、内部控制措施未贯穿于整体业务流程、未严格执行相关制度、监督与评价系统不健全。基于问题提出了XX街道办事处基于整体性治理的内部控制优化对策。从单位内部环境建设、部门间整体的联动配合、内部控制独立机构设立、电子政务建设以及内部监督与评价体系建设等方面提出措施保障其内部控制优化。基于整体性治理的XX街道办事处的内部控制体系与流程的优化设计,将整体性治理思维嵌入基层行政单位内部控制中,对完善基层行政单位内部控制体系、保证其健康运行及提高整体综合水平具有一定实践参考意义。
[Abstract]:Compared with the development of internal control in enterprises, administrative units are relatively backward in the internal control process system and control activities. The Ministry of Finance has issued the Standard of Internal Control of Administrative institutions (try out), which puts forward new requirements for internal control of administrative units. In the process of investigation, we found that the management of grass-roots administrative units is faced with many uncertain factors and potential risks, such as the lack of strict asset control, lack of post functions, waste of resources, inadequate performance of work duties, and so on. The construction of internal control of administrative units is urgent. This paper takes the internal control of XX sub-district office as a case, introduces the theory of holistic governance, studies the present situation of internal control in grass-roots administrative units, and discusses how to build and improve the scientific internal control system. To optimize the internal control process of grass-roots administrative units, and put forward the optimization countermeasures. It is of great significance for grass-roots administrative units to deepen reform, strengthen cooperation among departments, prevent corruption and rent-seeking and perform their duties to serve the society. This paper adopts the method of combining literature research and case analysis to study the theory of internal control, the current situation, the optimization of internal control process and so on. In the first part of the paper, the research background and problems are expounded and analyzed, and the theory of holistic governance, the theory of internal control of administrative units and the correlation between the two theories are expounded, which provides theoretical support for case analysis and optimization countermeasures. The second part of the paper, the case of XX subdistrict office internal control status and problems are analyzed and explained. In the third part of the paper, the necessity of introducing holistic governance into the internal control of grass-roots administrative units is explained, and then, based on the theory of holistic governance, the optimization countermeasures of internal control of administrative units are put forward. At the same time, the internal control system and some flow chart of XX sub-district office are optimized, and the optimized safeguard measures are put forward. Finally, the conclusion of the study and the lack of research. Based on the field investigation, this paper analyzes the present situation of the internal control in XX subdistrict office. The main problems are as follows: the current internal control lacks the holistic governance view, the independence of the internal control committee is not strong, The internal control environment of the sub-district office is weak, the risk assessment mechanism is not perfect, the internal control measures are not running through the whole business process, the related system is not strictly implemented, and the supervision and evaluation system is not perfect. Based on the problem, this paper puts forward the internal control optimization countermeasures of XX street office based on holistic governance. This paper puts forward some measures to ensure the optimization of internal control, such as the internal environment construction of the unit, the cooperation of the whole interdepartmental, the establishment of independent organization of internal control, the construction of electronic government affairs and the construction of internal supervision and evaluation system, etc. The internal control system and process optimization design of XX sub-district office based on holistic governance, the integration of governance thinking embedded in the internal control of grass-roots administrative units, to improve the internal control system of grass-roots administrative units, It has certain practical reference significance to ensure its healthy operation and improve the overall comprehensive level.
【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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