新形势下中科院S研究所内部控制制度实施案例研究

发布时间：2018-05-30 02:20

本文选题：科研事业单位 + 内部控制规范　；参考：《华东理工大学》2017年硕士论文

【摘要】：《行政事业单位内部控制规范(试行)》自2014年1月1日实施以来,对行政事业单位的内部控制提出了新的要求。中国科学院作为科研事业单位的领军队伍,在执行《中国科学院所属单位经济活动内部控制规范》和《行政事业单位内部控制规范(试行)》方面对科研事业单位的整个群体有着示范性的作用。本文以中科院S研究所在执行《中国科学院所属单位经济活动内部控制规范》和《行政事业单位内部控制规范(试行)》中的现状及问题为研究主题,参考有关内部控制相关的研究文献,立足于国内外关于内部控制的制度研究,以及管理学、经济学中与内部控制相关的理论,如委托代理理论、不完全契约理论、利益相关者理论、受托责任理论等为基础,综合运用文献分析法、个案分析法、比较分析法、问卷调查法等研究方法,研究了中科院S研究所在执行内部控制规范中经济业务层面的现状及问题,同时,通过对S研究所的研究,在推进科研事业单位结构性调整的背景下,提出对其内部控制建设的改革建议。研究表明,S研究所在执行内控规范时存在着一些问题,如人员培训、相关政策学习不到位,对内控重要性认识不充分；规范本身仍需进一步细化,以保证其可操作性；规范执行人员不重视,内控关键点控制不足；内控执行流程设置不合理,程序过于繁琐；无适当的激励机制等方面,并结合中科院最新实施的“率先行动”计划,考察现有的内控管理是否能够满足改革的需要,最后,对推进科研事业单位结构性调整改革提出相关对策性建议。本文的目的在于通过对科研事业单位内部控制实施中的遇到的具体问题进行分析,提出科研事业单位应通过顶层设计,建立自身良好的内部控制环境,辅以合理有效的政府监管,以迎合以课题制为主导的科研团队发展趋势。
[Abstract]:Since its implementation on January 1, 2014, new requirements have been put forward for the internal control of administrative institutions. The Chinese Academy of Sciences, as the leader of scientific research institutions, The implementation of the Standard of Internal Control of the Economic activities of the Units affiliated to the Chinese Academy of Sciences and the Standard of Internal Control of Administrative institutions (try out) play an exemplary role in the whole group of scientific research institutions. This paper focuses on the current situation and problems of the S Institute of Chinese Academy of Sciences in the implementation of the Internal Control Standard for the Economic activities of the Units affiliated to the Chinese Academy of Sciences and the Internal Control Standard for Administrative institutions (trial implementation). Referring to the relevant research literature on internal control, based on the internal control system research at home and abroad, as well as the management, economics and internal control related theories, such as principal-agent theory, incomplete contract theory, On the basis of stakeholder theory, fiduciary responsibility theory and so on, comprehensive use of literature analysis, case analysis, comparative analysis, questionnaire survey and other research methods, This paper studies the present situation and problems of the economic and business aspects in the implementation of the internal control norms in the S Institute of Chinese Academy of Sciences. At the same time, through the research on the S Institute, under the background of promoting the structural adjustment of the scientific research institutions, Put forward the reform suggestion to its internal control construction. The research shows that there are some problems in the implementation of internal control standards, such as personnel training, lack of relevant policy learning, insufficient understanding of the importance of internal control, further refinement of the specification itself to ensure its maneuverability. The key points of internal control are not paid enough attention to, the internal control execution flow is unreasonable, the procedure is too cumbersome, and there is no proper incentive mechanism, and combined with the latest "first action" plan implemented by the Chinese Academy of Sciences, This paper investigates whether the existing internal control management can meet the needs of the reform, and finally, puts forward some relevant countermeasures to promote the structural adjustment reform of scientific research institutions. The purpose of this paper is to analyze the specific problems encountered in the implementation of internal control in scientific research institutions, and propose that scientific research institutions should establish their own good internal control environment through the top-level design. It is supported by reasonable and effective government supervision to cater for the development trend of scientific research team dominated by subject system.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

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