区县行政事业单位内部控制评价模式研究

发布时间：2018-02-04 07:58

本文关键词： 行政事业内部控制评价模式信息化管理　出处：《中国地质大学(北京)》2016年博士论文　论文类型：学位论文

【摘要】：建立科学合理的行政事业单位内部控制评价模式,将企业内控管理理论、方法引入行政事业单位的管理中,打造分事行权、分岗设权、分级授权、预防腐败的制衡机制,是提升单位内部管理效率和水平的现实要求,是推进国家治理和法治政府建设的重要措施。为有效推动内控评价理论方法和管理实践的改革创新,本文进行区(县)行政事业单位内部控制评价模式研究,取得以下创新性研究成果:第一,构建了行政事业单位内部控制全面动态循环评价模型。该模型以行政事业单位基本理论、内部控制及评价理论、系统论为出发点,以《行政事业单位内部控制规范(试行)》、COSO内部控制基本要素为参照,提出把内控评价上升到开放、动态、循环的系统工程视角进行研究,从单位层面和业务层面、内控设计及运行、控制过程和目标、控制活动和方法、单位自身和监管部门需求予以全面关注,将每个评价周期划分为评价前提、评价过程、评价结果和评价改进四个环节的同时,合理反映不同评价周期内控设计及运行有效性的持续循环改进过程。全面动态循环评价模型进一步丰富了内部控制评价理论体系。第二,构建了区(县)行政事业单位内部控制评价“全面动态循环评价模型-定性定量相结合指标体系-基于财政专网的评价信息化系统”一体化管理模式。评价指标体系构建在概念性模型的基础上,借鉴现有理论研究成果,按照财政部及北京市财政局内控评价管理要求,结合行政事业单位工作实际,由203名学术界和实务界代表组成专家组进行指标论证筛选,将层次分析法与人工分配结合确定指标权重,最终设置一级指标3个、二级指标16个、三级指标52个。该模式实现了区(县)行政事业单位内部控制在自我评价和监管部门外部评价过程中网络环境、内容标准、评价报告、缺陷认定、改进监管、数据分析、资料保存等方面的平衡统一。第三,开展了区(县)行政事业单位内部控制评价模式案例分析。以北京市平谷区10家单位为案例,实施自我评价和外部评价,形成评价报告、对单位内控有效性、内控缺陷、缺陷改进等数据综合分类统计分析,对监管部门加强内控建设指导及评价结果运用提出建议,并创新性提出“基于全面动态循环评价模型的行政事业单位内控有效性分类及提升对策”。案例分析结果与单位内控情况相符,验证了评价模型的科学性、指标体系的合理性、信息化系统的便捷高效,在全国各区县具有广泛的可操作性和可推广性。
[Abstract]:To establish a scientific and reasonable evaluation model of internal control of administrative institutions, to introduce the theory and method of internal control management into the management of administrative institutions, to create a division of the exercise of power, the establishment of the right to be divided into posts, and authorization at different levels. The check and balance mechanism of preventing corruption is the realistic requirement to improve the efficiency and level of internal management of the unit. It is an important measure to promote the government construction of national governance and rule by law. In order to effectively promote the reform and innovation of internal control evaluation theory and practice, this paper studies the evaluation mode of internal control in district (county) administrative institutions. The following innovative research results have been achieved: first, a comprehensive dynamic cycle evaluation model of internal control of administrative institutions is constructed. The model is based on the basic theory of administrative institutions, internal control and evaluation theory. System theory as the starting point, taking the basic elements of internal control of COSO as reference, puts forward that the evaluation of internal control should be raised to open and dynamic. From the perspective of cyclic systems engineering, from the unit level and the business level, internal control design and operation, control process and objectives, control activities and methods, the unit itself and regulatory needs to give comprehensive attention. Each evaluation cycle is divided into four parts: the evaluation premise, the evaluation process, the evaluation results and the evaluation improvement at the same time. Reasonable reflection of different evaluation cycle control design and operation effectiveness of continuous cycle improvement process. Comprehensive dynamic cycle evaluation model further enriched the internal control evaluation theory system. Second. Construction of district (county). Evaluation of Internal Control in Administrative institutions "Comprehensive dynamic cycle Evaluation Model-Index system based on qualitative and quantitative Analysis-Evaluation Information system based on Special Financial Network" The evaluation index system is based on the conceptual model. Drawing on the existing theoretical research results, according to the Ministry of Finance and Beijing Municipal Finance Bureau of internal control evaluation management requirements, combined with the actual work of administrative institutions. The expert group is composed of 203 representatives of academic and practical circles to select and prove the index. The AHP and manual distribution are combined to determine the index weight. Finally, 3 first-grade indexes and 16 second-level indexes are set up. The model realizes the internal control of district (county) administrative institutions in the process of self-evaluation and supervision department external evaluation of the network environment, content standards, evaluation reports, defect identification, improve supervision. Data analysis, data preservation and other aspects of balance and unity. Third, carried out the district (county) administrative institutions internal control evaluation model case analysis. Beijing Pinggu District 10 units as a case study. Implement self-evaluation and external evaluation, form evaluation report, analyze the effectiveness of internal control, internal control defects, defect improvement and other data comprehensive classification and statistical analysis. Some suggestions are put forward for the supervision department to strengthen the guidance of internal control construction and the application of evaluation results. And creatively put forward "administrative institutions based on the comprehensive dynamic cycle evaluation model of internal control effectiveness classification and promotion measures". The case analysis results are consistent with the unit internal control situation, and verify the scientific nature of the evaluation model. The rationality of the index system and the convenience and efficiency of the information system have extensive maneuverability and extensibility in all districts and counties of the country.
【学位授予单位】：中国地质大学(北京)
【学位级别】：博士
【学位授予年份】：2016
【分类号】：F810.6

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