基于风险管理视角下的地方财政内控制度研究

发布时间：2018-08-16 11:09

【摘要】：自2014年1月1日起,以财政部2012年发布的《行政事业单位内部控制规范》这一文件为指引,我国各级行政事业单位开始全面实施内部控制制度,体现了我国政府高度重视行政事业单位内部管理的建设,以及致力于提高内部管理水平和加强廉政防腐建设的决心。这项制度的实施无疑有利于对行政事业单位经济风险、管理风险以及技术风险的识别、预警与治理。据此,作为最重要的行政事业单位的地方财政部门,构建自身的地方财政内控制度将成为必然。本文立足于为地方财政部门内控制度的制定提供理论依据,从地方财政内控制度制定、地方财政风险识别、评估以及地方财政内控优化等方面进行了研究。首先,剖析了内部控制与风险管理的区别与联系,指出不能简单地用包含与被包含来定位两者的关系,而要从风险管理的战略高度来制定地方财政内控制度,要有风险组合观。然后,本文从内控目标、原则、假设等内控元素阐释了地方财政内控理念：指出了内控建设的五个目标；从内控制度设计和执行方面设计了内控原则；将控制实体、多重人性、不串通和可控性作为内控四大假设。接着,以预算管理、资金管理和政府采购管理三个财政业务模块为例,从业务目标、风险节点、风险控制和业务流程图方面,具体描绘了地方财政内控制度的业务管理流程。为了有效地识别、筛选、评估、管理地方财政风险关键风险点,本文引进了系统工程学中具有严密逻辑关系的等级全息建模(HHM)框架,以及风险过滤、评级与管理(RFRM)方法,尝试使它们能在地方财政风险管理中能得以应用。(HHM)框架主要优势在于能够从广度和深度全面地识别出一个复杂系统的风险源。本文构造了地方财政内控HHM模型,从地方财政部门的九个大视角方面列举了一些地方财政部门的风险情景(子视角),即风险源。为有效地锁定关键风险,本文提出了适合地方财政部门的FRFM方法,具体设计了五个步骤,运用定性和定量相结合方法,以期能够为地方财政风险情景过滤、评级提供依据。最后,将能力成熟度引入地方财政内控中,制定不同的能力成熟度等级、能力成熟度标准与评分区间,将财政主要业务模块作为内控评价的焦点,按照五要素综合评价内控等级。对于等级较低者,本文还提出了内控能力改进方法。
[Abstract]:Starting from January 1, 2014, and guided by the document "Standard for Internal Control of Administrative institutions" issued by the Ministry of Finance in 2012, administrative institutions at all levels in our country began to implement the internal control system in an all-round way. It reflects the determination of our government to attach great importance to the construction of internal management of administrative institutions, to improve the level of internal management and to strengthen the construction of anticorrosion against corruption. The implementation of this system is undoubtedly conducive to the identification, early warning and management of economic risks, management risks and technical risks of administrative institutions. Therefore, as the most important administrative institution, the local financial department will construct its own internal control system of local finance. Based on the theoretical basis for the establishment of the internal control system of the local financial department, this paper studies the establishment of the internal control system of the local finance, the identification of the local financial risk, the evaluation and the optimization of the internal control of the local finance. First of all, this paper analyzes the difference and relation between internal control and risk management, and points out that the relationship between inclusion and inclusion should not be simply defined, but local financial internal control system should be formulated from the strategic level of risk management, and there should be a view of risk combination. Then, this paper explains the concept of local financial internal control from internal control objectives, principles, assumptions and other internal control elements: points out the five objectives of internal control construction; designs internal control principles from the design and implementation of internal control system; Non-collusion and controllability are four hypotheses of internal control. Then, taking budget management, fund management and government procurement management as examples, the paper describes the business management process of local financial internal control system from the aspects of business objective, risk node, risk control and business flow chart. In order to identify, screen, evaluate and manage the key risk points of local financial risk effectively, this paper introduces the hierarchical holographic modeling (HHM) framework with strict logic relation in system engineering, and the (RFRM) method of risk filtering, rating and management. The main advantage of applying the. (HHM) framework to local financial risk management is that they can identify the risk sources of a complex system in a wide and deep way. This paper constructs the HHM model of internal control of local finance, and enumerates the risk scenarios (sub-perspective) of some local financial departments from nine major perspectives of local financial departments, that is, risk sources. In order to effectively lock down the key risk, this paper puts forward the FRFM method suitable for the local finance department, and designs five steps, which can provide the basis for the local financial risk scenario filtering and rating by combining qualitative and quantitative methods. Finally, the capability maturity is introduced into the internal control of local finance, and different capability maturity levels, capability maturity standards and grading intervals are formulated, and the main business modules of finance are regarded as the focus of internal control evaluation. Evaluate the internal control grade according to five factors. For the lower grade, this paper also puts forward the improvement method of internal control ability.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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