基于层次分析法的X市工商局内部控制评价研究

发布时间：2018-06-11 11:26

本文选题：内部控制评价 + 工商局　；参考：《西安理工大学》2017年硕士论文

【摘要】：自2014年1月1日起,《行政事业单位内部控制规范(试行)》已在全国范围内推广实施,我国政府部门内部控制相关工作已初见成效。内部控制作为各级政府管理工作的重要组成部分,已受到越来越多政府部门的重视。但目前与政府部门内部控制评价相关的研究成果仍不够成熟,对政府部门内部控制的评价工作仍未建立起健全完善的理论体系。政府部门内部控制水平的稳固提升离不开客观合理的评价体系,内部控制评价作为政府部门内部控制质量的检验标尺,是保障各单位控制目标实现的基本依据。工商行政管理部门作为政府下属的行政执法管理部门,在社会经济与市场监管体系中肩负重任,工商部门在受到来自权力机关与司法机关、社会各界监督的同时,仍需建立起符合组织特点、满足组织发展需求的内部控制评价机制,对部门内部控制设计与实施的有效性展开评价,以促进工商部门内部控制的建设与落实。内部控制评价体系的建立与实施对于促进工商部门的职能转变与防腐体制的深化构建具备重要意义。本文参照行政事业单位内部控制评价体系的相关构建标准,基于C0S0框架构建出由目标层指标、5个一级评价指标、18个二级评价指标、52个三级评价指标组成的评价指标体系。运用层次分析法确定评价体系的指标权重,对X市工商局内部控制体系的设计完整性与执行有效性开展模糊综合评判,结合评价结果分析各关键控制点存在的潜在风险,并对X市工商局在内部控制组织层面以及业务层面已经暴露的问题归类梳理,针对问题提出优化改善措施。充分发挥内控评价工作在提升工商行政管理系统内部管理水平、促进依法行政、监督内部权力运行、加快廉政建设等方面的积极作用,为构建一套符合我国工商行政管理部门特点的内部控制评价体系提供了明确的思路,在推进工商部门规范行政执法程序、提升监管效能与服务水准的同时,为政府部门贯彻执行《内控规范》与合理开展内部控制评价工作提供参考依据与理论支持。
[Abstract]:Since January 1, 2014, the Standard of Internal Control of Administrative institutions (try out) has been popularized and implemented throughout the country, and the related work of internal control of government departments in our country has achieved initial results. As an important part of government management at all levels, internal control has been paid more and more attention by government departments. However, the current research results related to the evaluation of internal control of government departments are still not mature, and the evaluation work of internal control of government departments has not yet established a sound and perfect theoretical system. The level of internal control of government departments can not be improved steadily without objective and reasonable evaluation system. As a test scale of internal control quality of government departments, internal control evaluation is the basic basis to ensure the realization of control objectives of various units. The administrative department for industry and commerce, as the administrative law enforcement department under the government, shoulders a heavy responsibility in the system of social economic and market supervision. While the industry and commerce department is subject to supervision from power organs, judicial organs, and various sectors of society, It is still necessary to establish an evaluation mechanism of internal control which accords with the characteristics of the organization and meets the needs of the development of the organization, and to evaluate the effectiveness of the design and implementation of the internal control of the department in order to promote the construction and implementation of the internal control in the industrial and commercial sector. The establishment and implementation of internal control evaluation system is of great significance to promote the function transformation of industrial and commercial departments and the deepening construction of anticorrosion system. Based on the C0S0 framework, this paper constructs an evaluation index system which consists of target level index, 5 first-grade evaluation index, 18 second-grade evaluation index and 52 third-grade evaluation index according to the relevant construction standard of internal control evaluation system of administrative institution. Using AHP to determine the index weight of the evaluation system, the fuzzy comprehensive evaluation of the design integrity and execution effectiveness of the internal control system of the Bureau of Industry and Commerce of X City is carried out, and the potential risks of the key control points are analyzed in combination with the evaluation results. And the X City Bureau of Industry and Commerce in the internal control of the organizational level and the operational level has been exposed problems classified and combed, and put forward the optimization and improvement measures for the problems. Giving full play to the positive role of internal control and evaluation in enhancing the internal management level of the industrial and commercial administration system, promoting administration according to law, supervising the operation of internal power, speeding up the building of a clean government, etc. It provides a clear train of thought for constructing a set of internal control evaluation system in line with the characteristics of the industrial and commercial administrative departments in China. While promoting the industrial and commercial departments to standardize the administrative law enforcement procedures and improve the efficiency of supervision and service standards, It provides the reference and theoretical support for the government to carry out the Internal Control Standard and to carry out the evaluation of internal control reasonably.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6;F203.9

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