阿拉善经济开发区财政收支内部控制设计与应用研究

发布时间：2018-04-11 05:21

本文选题：财政收支 + 内部控制　；参考：《内蒙古大学》2014年硕士论文

【摘要】：随着阿拉善经济开发区社会经济等各方面事业跨越式的发展,财政收入和支出高速增长,为了满足人民不断增长的对公共服务质量及信息公开的需求,同时预防腐败问题,加强宏观调控,在各种新兴技术应用范围和应用水平大幅提高的今天,财政收支管理的技术方法和业务流程亟需信息化、精细化的梳理再造。信息化平台的集成推广工作为新时代的财政改革与发展奠定了坚实的基础,高度集中化的计算机管理和信息通畅的数据网络保障所有财政单位、预算部门更好地实现资金业务一体化,促进财政收支管理目标的实现,使管理水平有了长足的发展。但在新的模式下也会出现新的问题,如何发挥经济调控在促进分配公平方面的职能作用,加强资金流的有效分配和安全管理,保证业务程序符合各项相关法律法规和规章制度,贯彻和执行内部控制理论疏忽不得。本文旨在为财政管理工作的高质量和高效率,以风险管理为导向,设计形成由部门内部控制、交互关联控制、考评监督专职控制三个方面协调作用的内部控制机制,保障业务的安全规范运行,使财政管理工作的展开更好地为内部控制理论所服务,实现财政体制的有效监督和财政业务的顺利展开,促进地区经济更好、更快、稳健发展。
[Abstract]:With the leap-forward development of social and economic undertakings in Alashan Economic Development Zone and the rapid growth of fiscal revenue and expenditure, in order to meet the increasing demand of the people for the quality of public services and the disclosure of information, and at the same time to prevent corruption,To strengthen macro-control and improve the application range and application level of various emerging technologies today, the technical methods and business processes of financial revenue and expenditure management need to be informationalized and refined and reorganized.The integration and popularization of the information platform has laid a solid foundation for the financial reform and development in the new era.The budget department realizes the fund business integration better, promotes the realization of the financial revenue and expenditure management goal, makes the management level have the considerable development.However, new problems will arise under the new model. How to bring into play the function of economic regulation and control in promoting fair distribution, strengthening the effective allocation and security management of capital flows, and ensuring that business procedures comply with relevant laws, regulations and rules,Implementation and enforcement of internal control theory should not be negligent.The purpose of this paper is to design the internal control mechanism which is coordinated by the internal control of the department, the interrelation control, the appraisal supervision and the full-time control for the sake of the high quality and high efficiency of the financial management, taking the risk management as the direction, and designing the internal control mechanism.To ensure the safe and standard operation of the business, to make the financial management work better serve the theory of internal control, to realize the effective supervision of the financial system and the smooth development of the financial business, and to promote the better, faster and steady development of the regional economy.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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