A研究所内部控制问题研究

发布时间：2018-06-24 02:24

本文选题：科研事业单位 + 内部控制　；参考：《沈阳大学》2017年硕士论文

【摘要】：在科技高速发展的今天,科研事业单位为了提高管理水平,更好地跟随社会发展的步伐,实施了相应的预算管理制度,但于此同时也暴露了许多内部控制上的漏洞。据不完全统计,我国科研事业单位现已达8000多个,近年来,国家针对科研项目的审计逐渐趋于常规化,科研经费的使用在一定程度上成为科研项目的重要环节,同时,科研经费的有效使用也是科研院所持续发展的重要推动力。科研经费能否有效使用与科研事业单位的内部控制制度是否完善是密切相关的,为了减少资金风险,保证科研经费的合理有效使用,科研事业单位应当以国家相关法律法规为前提设计适合自身的内控制度。本文以科研事业单位为研究对象,从内部控制的基本理论与制度背景分析出发,分别从内控环境、内控活动、风险评估、信息沟通和监督控制五个方面对A研究所内部控制的实际情况进行了深入调研。通过调查结果来分析A研究所在内部控制制度建设方面存在的相关问题及产生这些问题的主要原因,根据《行政事业单位内部控制规范(试行)》的有关规定,借鉴企业内部控制相关研究成果和经验,为A研究所构建一个可行的内部控制体系,同时提出A研究所内部控制实施的运行保障措施。意在通过A研究所的内控体系设计案例为国内相关科研事业单位提供参考,也为内控理论在科研院所领域的实施提供可行的方案,以期进一步推动科研院所的可持续发展。
[Abstract]:With the rapid development of science and technology, in order to improve the management level and follow the pace of social development, scientific research institutions have implemented the corresponding budget management system, but at the same time, they have exposed many loopholes in internal control. According to incomplete statistics, there are now more than 8000 scientific research institutions in our country. In recent years, the state audit of scientific research projects has gradually tended to be regularized, and the use of scientific research funds has to a certain extent become an important link in scientific research projects. The effective use of scientific research funds is also an important driving force for the sustainable development of scientific research institutes. The effective use of scientific research funds is closely related to the perfection of the internal control system of scientific research institutions. In order to reduce the risk of funding and ensure the rational and effective use of scientific research funds, Scientific research institutions shall design appropriate internal control systems on the premise of relevant state laws and regulations. This paper takes the scientific research institution as the research object, from the internal control basic theory and the system background analysis, separately from the internal control environment, the internal control activity, the risk assessment, Five aspects of information communication and supervision and control of the A Institute of internal control of the actual situation of in-depth investigation. Based on the investigation results, this paper analyzes the related problems in the construction of internal control system and the main reasons for these problems, and according to the relevant provisions of the Internal Control Standard for Administrative institutions (trial implementation), Based on the relevant research results and experience of internal control, a feasible internal control system is constructed for the A research institute, and the operational guarantee measures for the implementation of the internal control in the A research institute are put forward at the same time. The purpose of this paper is to provide a reference for domestic scientific research institutions through the design case of internal control system of the A Institute, and to provide a feasible scheme for the implementation of the internal control theory in the field of scientific research institutes, in order to further promote the sustainable development of scientific research institutes.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

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