M市财政局非税收入内部控制问题研究

发布时间：2018-05-12 22:19

本文选题：内部控制 + 行政单位　；参考：《辽宁大学》2017年硕士论文

【摘要】：行政单位对自身管理松懈,预算与执行力不强。行政单位没能够履行自身的社会公共职能,这不仅降低了单位形象,而且损害了行政单位的公信力。行政单位需要满足社会的需求,完成自己的社会公共责任,履行社会义务,为人民群众提供公共服务。由于行政单位的特殊性,内部控制能够让行政单位更好治理单位,完成承担的相应职责,提高行政单位公职人员的社会责任意识与服务意识,提高单位的整体行政运营效率,提升人民的幸福感与满意度,打造服务型、便民型和创新型单位。随着我国行政单位内部控制的快速发展,一些基层行政单位发展缓慢的情况值得注意,这影响了国家行政单位建设的整体进度。通过对M市财政局非税收入的内部控制研究,对存在的问题,提出建议,来更好的完善M市财政局非税收入的内部控制发展。不仅仅为负责非税收入的综合科提供改进建议,同时也可以为财政局的其他科室的内部控制建设提供参考意见,同时也为M市的其他行政单位提供一些内部控制发展方向,进而可以加快我国基层行政单位的内部控制建设,加快落实我国的内部控制制度。文章选择M市财政局这一基层行政单位,以财政局非税收入内部控制对研究对象。采用了文献分析法和实地调研法,将行政单位内部控制相关文献中的优秀理论成果用于研究M市财政局非税收入的内部控制中。再对M市财政局非税收入工作进行实地调研,分析M市财政局内部控制存在的问题和缺陷,寻找问题的原因,提出积极先进的解决对策来完善内部控制,并且为M市财政局建立一套完整的内部控制体系打下基础。文章介绍了研究的背景及其意义、内部控制与非税收入的相关理论,在现有的行政单位内部控制理论基础上,总结了行政单位内部控制的特点,以及非税收入的相关内容。同时对M市财政局非税收入内部控制现状进行阐述,分析财政局非税收入内部控制中存在的问题。找出M市财政局非税收入内部控制产生问题的原因,利用COSO的内部控制五要素来对M市财政局非税收入的内部控制问题的原因进行分析。最后,通过对M市财政局非税收入的内部控制存在的问题和原因进行分析,做出具体的有针对性的完善内部控制的措施和建议。
[Abstract]:Administrative units to their own lax management, budget and execution is not strong. The failure of administrative units to perform their own social public functions not only reduces the image of administrative units, but also damages the credibility of administrative units. Administrative units need to meet the needs of society, fulfill their own social public responsibilities, fulfill social obligations, and provide public services for the people. Because of the particularity of the administrative unit, the internal control can make the administrative unit manage the unit better, complete the corresponding responsibility, improve the consciousness of social responsibility and service of the public servant of the administrative unit, and improve the overall efficiency of the administrative operation of the unit. Improve people's happiness and satisfaction, create service, convenient and innovative units. With the rapid development of internal control of administrative units in our country, the slow development of some basic administrative units is worthy of attention, which affects the overall progress of the construction of national administrative units. Through the research on the internal control of non-tax income of M City Finance Bureau, the paper puts forward some suggestions to improve the internal control development of non-tax income of M City Finance Bureau. It not only provides suggestions for improvement of the Integrated Section responsible for non-tax income, but also provides reference advice for the construction of internal control in other departments of the Finance Bureau, and also provides some direction for the development of internal control for other administrative units in M City. Furthermore, it can speed up the construction of internal control of grass-roots administrative units and implement the internal control system of our country. This paper selects M City Finance Bureau, a basic administrative unit, to study the internal control of non-tax income of the Finance Bureau. This paper adopts the method of literature analysis and field investigation to apply the outstanding theoretical achievements in the relevant literature of internal control of administrative units to the study of the internal control of non-tax income of the Finance Bureau of M City. Secondly, the paper investigates the non-tax income work of M City Finance Bureau on the spot, analyzes the problems and defects existing in the internal control of M City Finance Bureau, finds out the causes of the problems, and puts forward some positive and advanced solutions to improve the internal control. And for M City Finance Bureau to establish a complete set of internal control system lay the foundation. This paper introduces the background and significance of the research, the related theories of internal control and non-tax income, summarizes the characteristics of internal control of administrative units and the related contents of non-tax income on the basis of the existing theory of internal control of administrative units. At the same time, the current situation of non-tax revenue internal control in M City Finance Bureau is expounded, and the problems existing in the internal control of non-tax income in Finance Bureau are analyzed. This paper finds out the causes of the internal control problems of non-tax revenue in M City Finance Bureau, and analyzes the causes of the internal control problems of non-tax income of M City Finance Bureau by using the five elements of internal control of COSO. Finally, through the analysis of the problems and causes of the internal control of non-tax revenue in M City Finance Bureau, the author makes concrete and targeted measures and suggestions to improve the internal control.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

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