X局内部控制研究

发布时间：2018-01-30 22:23

本文关键词： 行政事业单位内部控制规范(试行) 行政事业单位内部控制　出处：《宁夏大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着行政单位管理体制改革的不断推进,结合反腐倡廉的宏观背景,行政事业单位建立健全内部控制制度工作受到了国家的高度重视。自1999年以来,我国陆续颁布了数条内部控制制度建设法律、法规,要求在全国范围内建立健全行政事业单位内部控制制度。在这些法规之中,《行政事业单位内部控制规范(试行)》是最新的、较为系统的行政事业单位内部控制建设指导文件,但遗憾的是针对该规范的研究并不多,缺少对其深入的解读,这在一定程度上影响了各行政事业单位内部控制建设的效果。同时由于单位内部控制受到组织架构、绩效考核机制、单位文化等多种因素影响,部分单位内部控制状况不容乐观,很难发挥其监督、管理的作用。本文首先通过查阅相关文献,梳理了内部控制的相关理论,着重介绍企业、行政单位领域内部控制差异;其次,对《行政事业单位内部控制规范(试行)》进行了较为细致的解读,将其分为单位、业务两个层次并具体阐述主要内容,结合实际情况,在此基础上构建了基于《内控规范》的X局内部控制评价方式;最后,运用该方式对X局内部控制进行评价,就其内部控制存在的问题针对性地提出改进建议,其研究过程及结果对于提升行政事业单位内部控制建设水平具有一定的参考借鉴价值。
[Abstract]:With the development of administrative unit management system reform and the macro background of fighting corruption and promoting clean government, the government attaches great importance to the establishment and improvement of internal control system in administrative institutions. Since 1999, the government has attached great importance to the establishment and improvement of internal control system. China has promulgated a number of internal control system construction laws and regulations, requiring the establishment and improvement of the internal control system of administrative institutions throughout the country. The Standard of Internal Control of Administrative institutions (for trial implementation) is the latest, more systematic guidance document for the construction of internal control of administrative institutions, but unfortunately, there is not much research on this standard. Lack of in-depth interpretation of its, which to some extent affected the effectiveness of the internal control of administrative institutions. At the same time, due to the organizational structure of the internal control of the unit, performance appraisal mechanism. Unit culture and other factors, part of the internal control situation is not optimistic, it is difficult to play its role of supervision, management. Firstly, this paper combed the relevant theory of internal control by consulting relevant literature. The differences of internal control between enterprises and administrative units are introduced emphatically. Secondly, the "Administrative Institution Internal Control Standard (trial)" is interpreted in detail, which is divided into two levels: unit, business and the main content, combined with the actual situation. On this basis, the evaluation method of X Bureau internal control based on "Internal Control Standard" is constructed. Finally, using this method to evaluate the internal control of Bureau X, and put forward suggestions to improve the existing problems of internal control. The research process and results have certain reference value for improving the construction level of internal control in administrative institutions.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

【参考文献】