YQ事业单位货币资金内部控制探讨
发布时间：2018-10-19 11:11
【摘要】：我国事业单位是国家机关或者其他组织以保障社会公共利益为目的,使用国有资产在文化、教育、科技等各个方面开展活动服务组织,利用国家的财政收入开展工作,因此事业单位对财务的管理具有独特性,并且和一般的公司有较大的差别,其中最为明显的是单位资金的管理和控制。表现在相关业务上,货币资金流动性大、风险高,容易出现管理漏洞,甚至是贪污腐败。为了加快财政制度的改革步伐,逐步完善事业单位内部控制管理的方方面面,提高工作人员的廉政意识和水平,从14年起努力实现《事业单位内部控制规范(试行)》。目前在我国,针对事业单位的货币资金内部控制问题研究相对比较薄弱,事业单位缺乏科学、完善的内部控制的管理制度。同时,对于单位内部,相关人员掌握的货币资金相关的知识相对薄弱,且对其内部管理了解较少,因此,难以将有效的内部控制方法应用于实践。所以分析我国目前事业单位货币资金内控制度存在的不足之处,有利于加强事业单位对货币资金的内部管理以及降低货币资金风险水平,从而实现对货币资金的合理和有效利用,最终使事业单位得到健康可持续发展。本文开篇介绍了论文的选题背景及选题意义,在国内外文献研究现状里阐述了关于事业单位货币资金内部控制国内外各专家的观点,并对其观点进行了系统分析与综合,概述了事业单位货币资金内控的概念及理论基础,结合事业单位特点并根据《事业单位内部控制规范(试行)》,通过结合内部控制的主要内容,从几个重要点出发对事业单位的货币资金进行深入分析、发现问题:会计基础工作水平较为薄弱;预算支出随意性大;银行账户管理和支付制度松弛;印鉴和票据管理不规范;发生小金库事件。然后再根据浙江大学对这方面的相关研究,得出可行性建议,不仅要健全内部管理和监督系统,还要按照审计局的要求完善YQ单位内控制度,开展不定期财务检查,强化领导经济责任审计;提高事业单位会计基础工作能力,安排YQ单位财务部门轮岗,完成新老交替,培养会计人员终身学习的意识,不断提高技术和知识水平;针对事业单位的情况制定有效的货币资金控制体系,重大支出项目进行集体审议大型基建项目做好工程预算工作,确保预算严格有效执行,做好与上下级部门、业务单位、银行对账。在此情况下,期望尽我之力为事业单位的发展提出有效建议。
[Abstract]:Public institutions in our country are state organs or other organizations that use state-owned assets to carry out activities and services in culture, education, science and technology for the purpose of safeguarding social and public interests, and to use the state's financial revenue to carry out their work. Therefore, the financial management of institutions is unique, and there is a great difference with the general company, among which the most obvious is the management and control of unit funds. In related business, money liquidity, high risk, easy to appear management loopholes, even corruption. In order to speed up the reform of the financial system, gradually improve all aspects of the internal control and management of public institutions, and improve the consciousness and level of clean government of the staff, we have worked hard to realize the "Standard of Internal Control of institutions (for trial implementation)" from 14 years on. At present, the research on the internal control of monetary funds of public institutions is relatively weak, and the institutions lack scientific and perfect internal control management system. At the same time, the relative knowledge of monetary funds is relatively weak and the knowledge of internal management is relatively weak. Therefore, it is difficult to apply effective internal control methods to practice. Therefore, it is helpful to strengthen the internal management of monetary funds and reduce the risk level of currency funds by analyzing the deficiencies of the current internal control system of monetary funds in our country. So as to realize the rational and effective use of monetary funds, and finally make institutions get healthy and sustainable development. At the beginning of this paper, the background and significance of the selected topic are introduced, and the views of domestic and foreign experts on the internal control of monetary funds in institutions are expounded in the present situation of literature research at home and abroad, and their views are systematically analyzed and synthesized. This paper summarizes the concept and theoretical basis of the internal control of monetary funds in institutions, combining with the characteristics of institutions and according to the Standard for Internal Control of institutions (for trial implementation), by combining the main contents of internal control. This paper analyzes the monetary funds of institutions from several important points and finds out the following problems: weak basic accounting level, high arbitrariness of budget expenditure, lax bank account management and payment system, irregular seal and bill management; A small vault incident occurred. Then, according to the relevant research conducted by Zhejiang University in this respect, the feasibility suggestion is drawn, not only to improve the internal management and supervision system, but also to perfect the internal control system of YQ units in accordance with the requirements of the Audit Bureau, and to carry out occasional financial inspections. Strengthen the audit of leading economic responsibility, improve the basic working ability of accounting in institutions, arrange the rotation of financial departments of YQ units, complete the replacement of the old and the new, cultivate the consciousness of lifelong learning of accountants, and continuously improve the level of technology and knowledge; To formulate an effective monetary fund control system according to the situation of public institutions, to conduct collective deliberations on major expenditure projects, to do a good job in the budget work of large capital construction projects, to ensure the strict and effective implementation of the budget, and to do a good job with departments and business units at the higher and lower levels, Bank reconciliations. In this case, I hope to do my best for the development of institutions to put forward effective recommendations.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6
本文编号：2280950
[Abstract]:Public institutions in our country are state organs or other organizations that use state-owned assets to carry out activities and services in culture, education, science and technology for the purpose of safeguarding social and public interests, and to use the state's financial revenue to carry out their work. Therefore, the financial management of institutions is unique, and there is a great difference with the general company, among which the most obvious is the management and control of unit funds. In related business, money liquidity, high risk, easy to appear management loopholes, even corruption. In order to speed up the reform of the financial system, gradually improve all aspects of the internal control and management of public institutions, and improve the consciousness and level of clean government of the staff, we have worked hard to realize the "Standard of Internal Control of institutions (for trial implementation)" from 14 years on. At present, the research on the internal control of monetary funds of public institutions is relatively weak, and the institutions lack scientific and perfect internal control management system. At the same time, the relative knowledge of monetary funds is relatively weak and the knowledge of internal management is relatively weak. Therefore, it is difficult to apply effective internal control methods to practice. Therefore, it is helpful to strengthen the internal management of monetary funds and reduce the risk level of currency funds by analyzing the deficiencies of the current internal control system of monetary funds in our country. So as to realize the rational and effective use of monetary funds, and finally make institutions get healthy and sustainable development. At the beginning of this paper, the background and significance of the selected topic are introduced, and the views of domestic and foreign experts on the internal control of monetary funds in institutions are expounded in the present situation of literature research at home and abroad, and their views are systematically analyzed and synthesized. This paper summarizes the concept and theoretical basis of the internal control of monetary funds in institutions, combining with the characteristics of institutions and according to the Standard for Internal Control of institutions (for trial implementation), by combining the main contents of internal control. This paper analyzes the monetary funds of institutions from several important points and finds out the following problems: weak basic accounting level, high arbitrariness of budget expenditure, lax bank account management and payment system, irregular seal and bill management; A small vault incident occurred. Then, according to the relevant research conducted by Zhejiang University in this respect, the feasibility suggestion is drawn, not only to improve the internal management and supervision system, but also to perfect the internal control system of YQ units in accordance with the requirements of the Audit Bureau, and to carry out occasional financial inspections. Strengthen the audit of leading economic responsibility, improve the basic working ability of accounting in institutions, arrange the rotation of financial departments of YQ units, complete the replacement of the old and the new, cultivate the consciousness of lifelong learning of accountants, and continuously improve the level of technology and knowledge; To formulate an effective monetary fund control system according to the situation of public institutions, to conduct collective deliberations on major expenditure projects, to do a good job in the budget work of large capital construction projects, to ensure the strict and effective implementation of the budget, and to do a good job with departments and business units at the higher and lower levels, Bank reconciliations. In this case, I hope to do my best for the development of institutions to put forward effective recommendations.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6
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