A财政局财政资金内部控制案例研究

发布时间：2018-11-10 09:19

【摘要】：目前,我国经济总量已成为仅次于美国的第二大经济体,经济发展取得举世瞩目的成就,但经济的高速发展没有能掩盖财政资金中存在的诸多管理不善问题,特别是财政资金管理权利失控,导致使用效率低下,甚至出现资金浪费、贪污腐败等现象,如何提高财政资金的使用效益,保证财政资金的有效分配,是我国财政资金管理中亟待解决的问题。为保障市场经济条件下财政职能的有效发挥,财政资金的安全、规范和有效,财政管理的科学化、规范化、精细化建设,十分迫切和必要加强财政资金内部控制问题研究,来构建合理有效的内部控制体系指导当前财政资金管理工作。2014年正式印发的《财政部内部控制基本制度(试行)》文件,标志财政部内部控制工作全面启动,进一步推动了我国地方财政内部控制问题研究,加强财政资金内部控制建设已成为社会共识。本文围绕财政资金内部控制问题进行研究,首先阐述了论文的研究背景、研究意义、研究方法,然后分别对国内外内部控制建设和财政资金管理方面相关文献进行了梳理,接着对财政资金内部控制定义、目标、建设相关概念、必要性和建设难点等理论进行了概述,得出财政资金内部控制并不是一种新生体系或者制度,其本质是制衡,是财政为提高财政资金内部管理水平和风险防范能力,通过明确职责、梳理流程、评估财政业务及管理中的各类风险,制定、完善相关实施制度、程序和方法,动态对财政风险进行事前防范、事中控制、事后监督和纠正,并针对薄弱环节,运用不相容岗位分离控制、授权控制和信息系统管理控制等控制方法,将财政资金管理中预算编制和执行等方面的法规制度、政策规定等串联起来,采取特定的控制措施,防范风险,实现财政资金安全高效使用的组织目标所制定的政策和程序。同时以A财政局为例进行研究,介绍了A财政局基本情况,并从控制环境、风险评估、控制活动、信息与沟通、内部监督五方面分析了A财政局内部控制现状及存在问题,就A财政局财政资金管理在预算编制和预算执行中存在的主要风险进行了梳理,又对预算编制和预算执行风险如何防控提出了合理有效的措施,在有效防控A财政局财政资金内部控制风险的同时,提高了A财政局财政资金内部控制水平,不仅对我国当前财政经济工作和管理工作有着较强的现实意义,而且为其他地方财政资金管理工作提供了很好的借鉴,具有一定的现实指导意义。
[Abstract]:At present, China's total economic volume has become the second largest economy after the United States, and its economic development has made remarkable achievements. However, the rapid economic development has not masked many mismanagement problems in financial funds. Especially, the right of management of financial funds is out of control, which leads to inefficient use, even waste of funds, corruption and so on. How to improve the efficiency of the use of financial funds and ensure the effective distribution of financial funds, It is an urgent problem to be solved in the financial fund management of our country. In order to ensure the effective exertion of financial functions under the condition of market economy, the safety, standardization and effectiveness of financial funds, and the scientific, standardized and meticulous construction of financial management, it is very urgent and necessary to strengthen the research on the internal control of financial funds. To build a reasonable and effective internal control system to guide the current financial fund management. The document "basic system of Internal Control of the Ministry of Finance (trial)" issued in 2014 marks the full start of the internal control work of the Ministry of Finance. It has further promoted the research on the internal control of local finance in China, and it has become a social consensus to strengthen the construction of the internal control of financial funds. This paper focuses on the internal control of financial funds. Firstly, the paper describes the research background, research significance, research methods, and then combs the related literature on internal control construction and financial fund management at home and abroad. Then it summarizes the definition, goal, construction concept, necessity and construction difficulties of the internal control of financial funds, and concludes that the internal control of financial funds is not a new system or system, its essence is checks and balances. In order to improve the level of internal management of financial funds and the ability to prevent risks, it is necessary for finance to clarify its responsibilities, sort out the process, assess the various risks in financial operations and management, formulate and improve relevant implementation systems, procedures and methods. Dynamic prevention of financial risks in advance, in-process control, ex post supervision and correction, and the use of incompatible post separation control, authorization control and information system management control in view of weak links, The laws and regulations, policies and regulations in budget preparation and execution in the management of financial funds are connected together to take specific control measures to guard against risks and to realize the policies and procedures formulated by the organizations for the safe and efficient use of financial funds. At the same time, taking A Finance Bureau as an example, this paper introduces the basic situation of A Finance Bureau, and analyzes the present situation and existing problems of the internal control of A Finance Bureau from five aspects: control environment, risk assessment, control activities, information and communication, and internal supervision. This paper combs the main risks existing in the budget preparation and budget execution in the financial fund management of the A Finance Bureau, and puts forward some reasonable and effective measures on how to prevent and control the budget preparation and budget execution risks. While effectively preventing and controlling the risk of internal control of the financial funds of the A Finance Bureau, the internal control level of the financial funds of the Bureau of Finance A has been improved, which is not only of great practical significance to the current financial and economic work and management of our country, but also to the internal control of the financial funds of the A Finance Bureau. And for other local financial fund management to provide a good reference, has a certain practical significance.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

【相似文献】