A事业单位内部控制优化研究

发布时间：2018-05-04 21:43

本文选题：内部控制 + 单位层面　；参考：《重庆理工大学》2017年硕士论文

【摘要】：2011年11月,财政部拟定了《行政事业单位内部控制规范》(征求意见稿)。在2012年12月印发了《行政事业单位内部控制规范》(试行)。2015年1月,《财政部法律风险内部控制办法(试行)》等八个专项内部控制办法印发实施。2015年12月4日,财政部《关于加强财政内部控制工作的若干意见》(财监[2015]86号),提出深刻认识加强内部控制的重要意义,加强财政内部控制建设的组织领导,推进财政内部控制制度体系建设,推进财政内部控制执行体系建设,加强财政内部控制信息化建设,加强财政内部控制宣传教育等意见。2016年6月27日,财政部《关于部属单位制定高风险业务专项内控办法有关工作的通知》提出单位要梳理和甄别出本单位高风险业务流程,制定高风险业务流程专项内部控制办法。基于此背景,2016年全国行政事业单位如火如荼地开展了内部控制建设实施工作。为了更好地落实《行政事业单位内部控制规范》,建立健全事业单位治理结构。通过调研访谈A事业单位内部控制建设的现状及目前存在我问题,参照吸收《行政事业单位内部控制规范》和《联邦政府内部控制标准》的理论体系的思想精髓,用于优化A事业单位在内部控制体系的建设过程中,在单位层面和业务层面突出显现的问题,借以期待对其它单位内部控制管理体系的建设实施有所借鉴。在具体的研究过程中,首先查阅了国内外关于内部控制的相关研究,吸收《联邦政府内部控制标准》中关于内部控制的整合观,参考借鉴《行政事业单位内部控制规范》中对内部控制目标的阐述,构建了一个分析事业单位内部控制的框架,在此基础上,结合A事业单位调研、访谈、会议纪要等一手资料,从构建的事业单位内部控制分析框架下,重点从单位层面的五个模块和业务层面的六个模块,针对性地分析A事业单位目前内部控制现状及问题,并提出对单位制度、组织架构、归口管理、流程控制等的优化建议。
[Abstract]:In November 2011, the Ministry of Finance formulated the Internal Control Standard for Administrative institutions. In December 2012, eight special internal control measures, including the Code of Internal Control for Administrative institutions (for trial implementation) and the measures for Internal Control of legal risks of the Ministry of Finance (on a trial basis), were issued and implemented in January 2015. Some opinions of the Ministry of Finance on strengthening the work of Internal Financial Control [2015] 86, the Ministry of Finance put forward a profound understanding of the importance of strengthening the internal control, strengthening the organizational leadership of the construction of the internal financial control, and promoting the construction of the financial internal control system. Views on promoting the implementation system of Financial Internal Control, strengthening the Informatization of Financial Internal Control, and strengthening the publicity and Education of Financial Internal Control. June 27, 2016, The circular of the Ministry of Finance on the work of formulating special internal control measures for high risk business units suggests that units should sort out and identify their own high risk business processes and formulate special internal control measures for high risk business processes. Based on this background, in 2016, the national administrative institutions carried out the implementation of internal control in full swing. In order to better implement the internal control norms of administrative institutions, establish and improve the governance structure of public institutions. By investigating and interviewing the present situation of the internal control construction of the A institution and the existing problems, referring to the essence of the theoretical system of the internal control standard of the administrative institution and the federal government internal control standard, the author refers to the quintessence of the theoretical system of the internal control standard of the administrative institution and the federal government. In order to optimize the construction process of internal control system of A institution, the problems highlighted at unit level and business level can be expected to be used for reference to the construction and implementation of internal control management system in other units. In the specific research process, we first refer to the domestic and foreign related research on internal control, absorb the integration view of internal control in the Federal Government Internal Control Standard. Referring to the exposition of the goal of internal control in the Standard of Internal Control of Administrative institutions, this paper constructs a framework for analyzing the internal control of institutions. On this basis, combining with the investigation and interview of A institutions, Meeting minutes and other primary materials, under the framework of internal control analysis of public institutions, focusing on five modules at the unit level and six modules at the business level, the current situation and problems of internal control in A institution are analyzed pertinently. And put forward to the unit system, organizational structure, focus management, process control and other optimization recommendations.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

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