基于COSO框架的广州市社会保险经办机构内部控制体系研究

发布时间：2018-08-12 20:17

【摘要】：党的十八大提出到2020年要全面建成小康社会。要全面建成小康社会,社会保障在里面扮演着十分重要的角色,社会保障是市场经济的安全网、社会的稳定器、劳动者的保护伞。社会保险作为社会保障最重要的内容,其基金安全一向是国家和人民时刻关注的焦点问题。一直以来,就如何提升社保经办机构的管理,确保社保基金安全,保护参保人的“养命钱”,学术界、社会各界都提出各种建议意见。通过加强社保经办机构内部控制,构建内部控制体系,从而使社保经办机构向标准化、信息化、规范化发展,这已成为政府在不断探索的一个重要课题。本文正是以此为主线展开研究的。本文共有五章构成。第一章,导论。本章主要阐明了为什么选择《基于COSO框架的社会保险经办机构内部控制体系研究》为题进行研究,此研究具有什么样的现实意义,并进行相关的国内外文献综述,进而说明本文的研究方法、逻辑框架和可能的创新之处。第二章,内部控制理论概论。本章作为本文研究的基础性铺垫,分析了国内外内部控制概念,详细阐述了COSO内部控制框架,对COSO内部控制五要素进行全面的论述。第三章,广州市社保经办机构内部控制现状。本章阐述了广州市社保经办机构的发展及其内部控制的现状,社保经办机构内部控制的现状不容乐观,主要分析了其存在的六个方面不足。第四章,制约广州市社保经办机构内部控制有效性的因素。这一章主要回答一个问题：广州市社保经办机构内部控制体系建设受哪些因素制约?分析其受制约发展的内外部因素。第五章,COSO框架下加强广州市社保经办机构内部控制得对策。承接上述各章的分析,本章借鉴COSO内控理论框架,构建广州市社保经办机构内部控制体系：建设良好的内部控制环境；建立风险识别和判断的机制,加强风险的控制；重构社保经办业务控制工作；建立内控信息沟通机制；加强监督考评和奖惩机制。
[Abstract]:The 18th National Congress of the Party proposed to build a well-off society in an all-round way by 2020. To build a well-off society in an all-round way, social security plays a very important role in it. Social security is the safety net of the market economy, the stabilizer of the society, and the protective umbrella of the laborer. As the most important content of social security, the fund security of social insurance has always been the focus of national and people's attention. All along, academic circles and all walks of life have put forward various suggestions on how to improve the management of social security agencies, ensure the security of social security funds, and protect the insured's "life support money". By strengthening the internal control of the social security agency and constructing the internal control system, it has become an important subject for the government to develop the social security agency to standardization, information and standardization. This paper is the main line of the study. There are five chapters in this paper. Chapter one, introduction. This chapter mainly explains why the research on the internal control system of social insurance agencies based on COSO framework is chosen as the topic, what kind of practical significance this research has, and carries on the related literature review at home and abroad. Then it explains the research method, logical framework and possible innovation of this paper. Chapter two, introduction to the theory of internal control. As the foundation of this paper, this chapter analyzes the concept of internal control at home and abroad, expounds the framework of COSO internal control in detail, and comprehensively discusses the five elements of COSO internal control. The third chapter, Guangzhou social security agency agencies internal control status. This chapter describes the development of social security agencies in Guangzhou and the current situation of their internal control, the status of internal control of social security agencies is not optimistic, mainly analyzes the existence of six aspects of the deficiencies. Chapter four, the factors that restrict the effectiveness of the internal control of social security agencies in Guangzhou. This chapter mainly answers a question: what factors restrict the construction of the internal control system of social security agencies in Guangzhou? Analyze the internal and external factors which restrict its development. Chapter five: strengthen the internal control of social security agencies in Guangzhou under COSO framework. Based on the analysis of the above chapters, this chapter constructs the internal control system of social security agencies in Guangzhou based on the framework of COSO internal control theory: building a good internal control environment, establishing a mechanism for risk identification and judgment, and strengthening risk control; Reconstructing the business control work of social security administration; establishing internal control information communication mechanism; strengthening supervision, evaluation, reward and punishment mechanism.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.3

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