A地税局内部控制优化研究

发布时间：2018-02-09 20:50

本文关键词： 行政事业单位内部控制风险评估　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着市场经济的飞速发展和经济体制的全面改革,我国行政事业单位的发展环境发生了翻天覆地的变化。由于行政事业单位在社会占据的独特地位,学者和社会都对其给予极高的关注度,摒弃过去单一落后的管理模式,不断完善单位管理体制,提高工作效率已成为行政事业单位发展的必经阶段。内部控制作为完善内部管理机制的重要手段,也成为行政事业单位完善自身机制的关键方式。本文首先阐述了行政事业单位内部控制的概述和相关理论,以COSO框架体系和《行政事业单位内部控制规范》为基础,重点对案例单位A地税局的内部控制现状进行深入分析,找出A地税局内部控制现在存在的主要问题,并针对这些问题深入剖析,逐项找出发生问题的内在原因。然后针对A局的内控问题,为A地税局提出解决的建议方法,为完善A局的内部控制体系提出了建设性的建议:建议A局加强对内部控制工作的宣传;重视专业人才培养;完善资产管理制度;加强全面预算;建立专业平台。最后得出结论:行政事业单位为了提高工作效率,保证资金合理配置,完善内部管理体系,离不开内部控制体系的建立。以A地税局为代表的部分行政事业单位内控体系还不健全,希望本文对A局的优化研究,为其他行政事业单位的内控体系优化提供一定的参考。
[Abstract]:With the rapid development of the market economy and the overall reform of the economic system, the development environment of the administrative institutions in our country has undergone earth-shaking changes. Scholars and society have paid great attention to it, abandoned the single and backward management model in the past, and constantly improved the unit management system. Improving work efficiency has become an essential stage in the development of administrative institutions. Internal control is an important means to improve internal management mechanism. It has also become the key way for administrative institutions to improve their own mechanism. Firstly, this paper expounds the outline and relevant theories of internal control of administrative institutions, based on the COSO framework system and the Code of Internal Control of Administrative institutions. Focusing on the case unit A local tax bureau internal control status, to find out the main problems existing in the internal control of A local tax bureau, and in view of these problems in-depth analysis, Find out the internal cause of the problem item by item. Then, aiming at the internal control problem of Bureau A, put forward some suggestions for A Local tax Bureau to solve the problem. In order to perfect the internal control system of Bureau A, some constructive suggestions are put forward: strengthening the propaganda of internal control, attaching importance to the training of professional personnel, perfecting the asset management system, strengthening the overall budget; Finally, the conclusion is drawn: in order to improve the work efficiency, ensure the rational allocation of funds, and perfect the internal management system, The internal control system of some administrative institutions represented by A local tax bureau is not perfect. I hope this paper will provide some reference for the optimization of internal control system of other administrative institutions.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

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