某公益性事业单位内部控制问题研究

发布时间：2017-12-28 20:27

本文关键词：某公益性事业单位内部控制问题研究　出处：《财政部财政科学研究所》2014年硕士论文　论文类型：学位论文

【摘要】：近年来随着国家对公共服务的投入不断加大,事业单位的内部控制问题受到了社会越来越多的关注,建立健全有效的事业单位内部控制体系对现代事业单位来说也是至关重要的。但目前事业单位内控体系的建立还处在初级阶段,很多制度还不完善存在许多漏洞,为解决这些问题2012年财政部制定了《行政事业单位内部控制规范(试行)》(财会(2012)21号)。本文首先通过阅读大量的国内文献、书籍、法律法规等采用文献研究法、描述性研究法论述了事业单位内部控制的基本理论,包括内部控制内涵及要素、事业单位的特点及分类、事业单位内部控制的主体、客体、事业单位内部控制方法。然后第三章运用案例分析法和经验研究法以某公益性事业单位为研究对象,提出该事业单位内部控制现状和存在的问题及原因。包括预算控制效率低；内部控制意识薄弱,人员素质参差不齐；岗位设置不合理,职责不清；内部监督不完善,缺乏有效的风险评估机制。第四章首先阐述了事业单位内部控制的目标然后借鉴COSO报告提出的内部控制五要素从控制环境、风险评估、控制活动、信息与沟通、监督方面对该事业单位的内部控制体系构建提出几点建议。分析和研究这些问题,有利于加强和完善该事业单位内部控制制度,有效的规避监管死角；在一定程度上能够减少贪污和舞弊现象的产生,保证该事业单位公共职能的执行；保证财政资金的安全和提高财政资金的使用效率；对该事业单位加强内部控制具有现实指导意义。
[Abstract]:In recent years, with the increasing investment in public services, the internal control of public institutions has been attracting more and more attention. Establishing and improving effective internal control system of institutions is also very important for modern institutions. But at present, the establishment of internal control system in institutions is still at the initial stage. Many systems are not perfect. There are many loopholes. In order to solve these problems, in 2012, the Ministry of Finance formulated the internal control standard of administrative institutions (Trial) (Accounting 2012) 21. Firstly, by reading a lot of literature, books and other laws and regulations and institutions discussed the basic theory of internal control, adopts the methods of literature research, descriptive research method, including the internal control method of internal control connotation and elements, characteristics and classification of institutions and institutions of the internal control of the subject and object, institution. Then the third chapter uses case analysis and empirical research method to take a public welfare institution as the research object, and puts forward the current situation and existing problems and reasons of the internal control of the institution. Including budget control efficiency is low, internal control consciousness is weak, personnel quality is uneven, post setup is unreasonable, responsibility is not clear, internal supervision is imperfect, and there is no effective risk assessment mechanism. The fourth chapter introduces the objectives of internal control institutions and internal control system construction of the institutions from the control environment, risk assessment, control activities, information and communication and supervision and puts forward some suggestions from the COSO report the five elements of internal control. The analysis and study of these problems, to strengthen and improve the enterprise internal control system, effectively avoid the dead regulation; to reduce corruption and fraud in a certain extent, to ensure the public functions of the implementation; ensure the safety of the finance funds and improve the efficiency of the use of fiscal funds; internal practical significance control of the institutions to strengthen.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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