第八师一二一团内部控制研究

发布时间：2018-05-18 09:55

本文选题：行政事业单位 + 一二一团　；参考：《石河子大学》2014年硕士论文

【摘要】：内部控制一直以来都是各国各行业关注的重点，其中企业内部控制较为成熟，但是对行政事业单位内部控制的关注较少。尤其进入21世纪以后，我国经济快速发展，导致行政事业单位在进行公共职能与监督中，面临的机遇与风险与日俱增，并且行政事业单位执法不严，财政资金浪费严重等现象频发，因此，加强行政事业单位内部控制迫在眉睫。而如何提高行政事业单位的管理水平、保证财政资金使用的效率、重视行政事业单位内部控制的发展是我们重点关注的问题。新疆生产建设兵团作为世界唯一的“党政军企”合一的特殊组织，目前正处于转型期，实行政企分离，强化行政事业职能。在这过程中，我们发现团场经营业绩令人担忧，而到目前为止，国内学者对其研究寥寥无几，本文正是基于此，以第八师一二一团中行使行政与事业职能的团部及其所属的十八个事业部门为对象，，了解其内部控制的现状、发现问题、分析原因，提出建议改善其内部控制制度。通过个案研究，以点带面，为其他兵团农牧团场提供参考和借鉴。本文研究综合运用调查研究和归纳演绎法等科学规范的研究方法。在界定行政事业单位内部控制的概念、介绍相关理论的基础上，首先从整体上对一二一团内部控制状况进行了诊断，之后针对团场主要经济业务的控制活动进行了深入分析，分别提出其存在的问题。其次，从整体上与主要经济业务进行整合分析其存在的原因。最后，从行政事业单位内部控制的五要素对优化和完善一二一团内部控制提出针对性建议。主要结论：一二一团内部控制体系正在逐步完善中，但是依旧存在一些问题，因此团场内部控制环境还需要进一步优化、风险意识及应对能力仍需提高、控制活动重点关注、加强信息建设及审计监督等。
[Abstract]:Internal control has always been the focus of attention of various industries in various countries, in which the internal control of enterprises is more mature, but the internal control of administrative institutions is less concerned. Especially after entering the 21st century, the rapid economic development of our country has led to the increasing opportunities and risks faced by administrative institutions in carrying out public functions and supervision, and the lax enforcement of laws by administrative institutions. Serious waste of financial funds and other phenomena occur frequently, therefore, it is urgent to strengthen the internal control of administrative institutions. How to improve the management level of administrative institutions, ensure the efficiency of the use of financial funds, and attach importance to the development of internal control of administrative institutions are the key issues we pay attention to. Xinjiang production and Construction Corps, as the world's only "party, government, military and enterprise" in one special organization, is in a transition period, the implementation of the separation of government and enterprises, strengthen the functions of administrative undertakings. In this process, we found that the performance of the farm management is worrying, and so far, there are very few researches on it by domestic scholars. This paper is based on this. This paper takes the regiment department of the eighth Division 121st regiment which exercises the function of administration and cause and the 18 public institution departments it belongs to as the object to understand the present situation of its internal control, find out the problems, analyze the reasons, and put forward some suggestions to improve its internal control system. Through the case study, to provide reference and reference for other Corps farm and pastoral farm. This paper studies scientific and normative research methods, such as investigation and inductive deduction. On the basis of defining the concept of internal control in administrative institutions and introducing the relevant theories, this paper first diagnoses the internal control situation of one or two groups as a whole, and then makes a deep analysis of the control activities of the main economic and business activities of the regiment. The existing problems are put forward respectively. Secondly, analyze the reason of its existence from the overall integration with the main economic business. Finally, from the five elements of internal control in administrative institutions, some suggestions are put forward to optimize and perfect the internal control of one or two groups. The main conclusion is that the internal control system of the 121 regiment is being gradually perfected, but there are still some problems. Therefore, the internal control environment of the regiment still needs to be further optimized, the risk awareness and coping ability still need to be improved, and the control activities focus on it. Strengthen information construction and audit supervision.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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