吉林省F检察院内部控制研究

发布时间：2018-03-13 23:00

本文选题：内部控制　切入点：行政事业单位　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：目前,行政事业机构是国内公共事项的重要管理单位,这些单位大都存有“官本位”思想严重、办事过程繁杂、业务办理效率过慢、内部管控粗糙、依照有关行政规定的认知薄弱等不足,严重影响到公共事务工作的开展,致使人们对公共职能践行的成效愈来愈不满。特别是伴随群众权利保护认知的逐渐深化,行政事业机构一定要提升办理速率和成效,加强内部控制机制建设,在一定程度上缓解群众对廉政的需要和行政机构所提供服务间的冲突,来推动国内行政事业机构变革工作的顺畅实施,同时也是我国打造新型政府的必然选择。F检察院是吉林省的一家地级市检察行政机关,从2011年开始推行内部管理改革升级工作,提高本身电子化建设水平,统一基层工作者的办事过程,改进和健全内控体系,取得了显著成效。但是,由于F检察院现有员工对内部控制理论理解不到位,自身体制与管理模式较具特殊性,学习与参考途径有限,F检察院的内部控制机制实施情况并不理想,内部管理改革效果甚微;以目前情况来看,F检察院存在内部组织机构设置不合理、控制活动操作性较弱、风险评估体系缺失、绩效考核不透明等问题。为此,本论文将F检察院确定为研究对象,对其现阶段内部控制机制建立与实施情况展开深入地分析与探讨,以找出提高F检察院内部控制的有效建议,为F检察院的科学发展保驾护航。
[Abstract]:At present, administrative institutions are important management units of domestic public affairs. Most of these units have serious "official-oriented" ideas, complicated work processes, slow operation efficiency, and rough internal control. The weak cognition of relevant administrative regulations has seriously affected the development of public affairs and caused people to be more and more dissatisfied with the effectiveness of the public function, especially with the gradual deepening of the cognition of the protection of the rights of the masses. Administrative institutions must improve the processing speed and effectiveness, strengthen the construction of internal control mechanisms, and to a certain extent alleviate the conflict between the needs of the masses for a clean government and the services provided by administrative organizations. To promote the smooth implementation of the reform work of domestic administrative institutions, and at the same time is the inevitable choice for building a new government in our country. F Procuratorate is a prefecture-level municipal procuratorial administrative organ in Jilin Province. Since 2011, it has been carrying out internal management reform and upgrading work. Improving the level of electronic construction itself, unifying the work process of grass-roots workers, improving and perfecting the internal control system, has achieved remarkable results. However, because the existing staff of F Procuratorate do not have a good understanding of the internal control theory, The internal control mechanism of the procuratorate is not ideal and the effect of the internal management reform is very little. In view of the present situation, there are some problems in F Procuratorate, such as unreasonable internal organization setup, weak maneuverability of control activities, lack of risk assessment system, opaque performance appraisal and so on. Therefore, this paper determines F Procuratorate as the object of study. The establishment and implementation of the internal control mechanism at the present stage are analyzed and discussed in order to find out the effective suggestions for improving the internal control of F Procuratorate and to guarantee the scientific development of F Procuratorate.
【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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