A市经信委内部控制优化研究

发布时间：2018-04-16 03:05

本文选题：行政单位 + 内部控制　；参考：《江苏大学》2017年硕士论文

【摘要】：近几年来行政单位不断被曝光出挪用公款、贪污受贿、徇私舞弊等事件,这些事件带来的影响极其恶劣,表明行政单位的内部控制非常薄弱。行政单位是代表国家行使公共权力的机构,因此行政单位内部控制尤为重要。我国迫切需要提高政府的办事效率,改进政府管理体制。因此,加强行政单位内部控制是防止腐败和社会发展的必然要求。为此国家财政部颁布了《行政事业单位内部控制规范(试行)》,2014年1月1日起在全国范围内的行政事业单位中开始施行。随后国家每年都在出台新的政策,不断促进行政单位内部控制建设。与此同时有大量学者研究行政事业单位内部控制,但是行政单位与事业单位存在诸多不同,鲜有学者研究行政单位内部控制。为了明确行政单位内部控制的特点,区分行政单位与事业单位内部控制,本文主要以A市经信委为例对行政单位内部控制展开研究。本文在国家政策与内部控制基本理论的基础上,主要采用案例分析法对A市经信委内部控制进行研究。通过发现问题、分析问题、解决问题的研究思路,对行政单位内部控制展开详细阐述。研究了A市经信委内部控制现状,对其进行基础性评价,初步了解该单位内部控制建设存在的问题,并且附录了基础性评价报告。根据现状存在的问题进一步优化A市经信委内部控制流程,并提出相应的建议。单位层面需要明确岗位职责、分级授权审批、集体决策,支出管理严格把控资金流出,资产管理要明确负责部门,实行归口管理,合同管理建立合同管理内部控制制度,专项资金应当加强资金管控,做好事后监督与评价。对所有行政单位内部控制提出建议,并且呼吁国家制定行政单位内部控制指南。加强行政单位内部控制是防范国家财政资金流失和防止腐败的重要举措。行政单位应当加强归口管理和集体决策,才能将财政资金投向正确的方向,才能保证单位提供公共服务工作顺利进行。通过加强内部控制,使内部控制有效地发挥良好的监督作用,从而提高公共服务的效率和效果。
[Abstract]:In recent years, administrative units have been exposed to such incidents as misappropriation of public funds, corruption and bribery, favoritism and malpractice. These incidents have brought extremely bad effects, indicating that the internal control of administrative units is very weak.Administrative unit is the agency that represents the state to exercise public power, so internal control of administrative unit is particularly important.Our country urgently needs to improve the government's work efficiency, improves the government management system.Therefore, strengthening the internal control of administrative units is the inevitable requirement of preventing corruption and social development.For this reason, the Ministry of Finance promulgated the Standard for Internal Control of Administrative institutions (for trial implementation), which came into effect in administrative institutions nationwide on January 1, 2014.Subsequently, the country issued new policies every year to promote the construction of internal control of administrative units.At the same time, a large number of scholars study the internal control of administrative institutions, but there are many differences between administrative units and institutions, few scholars study the internal control of administrative units.In order to clarify the characteristics of the internal control of administrative units and distinguish the internal control between administrative units and public institutions, this paper mainly studies the internal control of administrative units with the example of the Economic and Social Commission of City A.Based on the basic theory of national policy and internal control, this paper mainly uses case analysis method to study the internal control of the Economic and Social Commission of A city.By finding, analyzing and solving the problems, the internal control of administrative units is expounded in detail.This paper studies the present situation of the internal control of the Economic and Social Commission in A city, evaluates it on the basis of its basic evaluation, preliminarily understands the problems existing in the construction of the internal control of the unit, and appends the basic evaluation report.According to the problems existing in the present situation, further optimize the internal control process of ACEC, and put forward corresponding suggestions.At the unit level, it is necessary to clarify the duties and responsibilities of the post, to authorize approval at different levels, to make collective decisions, and to strictly control the funds out of the expenditure management. The asset management should be clearly responsible for the department, implement the centralized management, and establish the internal control system of the contract management in the contract management.Special funds shall strengthen fund control and supervision and evaluation after the event.Make recommendations on internal control of all administrative units and call on the state to develop guidelines for internal control of administrative units.Strengthening internal control of administrative units is an important measure to prevent the loss of national financial funds and prevent corruption.Administrative units should strengthen centralized management and collective decision-making in order to put the financial funds in the right direction and ensure the smooth progress of the public service provided by the units.By strengthening the internal control, the internal control can effectively play a good supervisory role, thus improving the efficiency and effectiveness of the public service.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

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