X事业单位内部控制系统方案设计研究

发布时间：2018-01-12 10:04

本文关键词：X事业单位内部控制系统方案设计研究　出处：《南昌大学》2014年硕士论文　论文类型：学位论文

【摘要】：近些年来，国家加大对事业单位财政资金的投入，不断深化财政管理体制改革。但是我国事业单位在陈旧的管理体制长期影响下，内部控制意识薄弱，不能有效利用财政资金，对风险的防范不重视。在这样的情况下，，造成了我国事业单位运行效率十分低下。为了解决当前存在的各种问题，促进事业单位的健康发展，尽快建立、完善我国事业单位内部控制系统是亟待解决的当务之急。本文在介绍内部控制相关理论，以及我国事业单位内部控制特点的基础上，对X事业单位的内部控制现状、存在的问题、导致问题的原因等进行了全面介绍与分析。分析出导致X事业单位管理薄弱的关键点就在于该单位尚未建立起安全、有效的内部控制管理系统。根据当前X事业单位内部控制管理不完善的现状，充分借鉴COSO（美国反欺诈财务报告委员会下属的发起人委员会，TheCommittee of Sponsoring Organizations of the Treadway Commission，简称COSO）内部控制框架理论，提出完善X事业单位内部控制方案的设想。针对X事业单位自身特点，以及结合其实际需要，从内部控制目标、内部控制制度、内部控制环境、内部控制实施、内部控制报告、内部控制评价六个方面来构建X事业单位内部控制系统。最后得出结论:只有建立、完善了X事业单位内部控制系统，不断加强其内部控制管理，才能推动该单位事业永续发展、良性循环。研究并解决内部控制系统的问题，不仅仅能促进X事业单位的发展，而且为我国相关事业单位的管理体制、机制改革创造新的参考思路。
[Abstract]:In recent years, the national financial institutions to increase capital investment, deepening the reform of financial management system. But our institutions in the long-term effects of the old management system, weak internal control awareness, not the effective use of fiscal funds, the risk prevention is not considered. In this case, caused our cause the unit operation efficiency is very low. In order to solve the current problems, and promote the healthy development of institutions, to establish as soon as possible to improve our institution of internal control system is a pressing matter of the moment to be solved.
This paper introduces the theory of internal control and internal control in Chinese institutions based on the characteristics and current situation of internal control of X institutions, the existing problems, the causes of the problems were comprehensively introduced and analyzed. The results of analysis show that the X business unit management weak key point is that the unit has not yet established safety management system, effective internal control. According to the current situation of X enterprise internal control management is not perfect, make full use of COSO (Committee of sponsoring organizations of the Treadway Commission, under the TheCommittee of Sponsoring Organizations of the Treadway Commission, referred to as COSO) the framework of internal control theory, put forward the idea of perfecting internal control scheme for X units for X institutions of its own characteristics, and combined with the actual needs, from the internal control objectives, internal control system, internal control environment And the implementation of internal control, internal control, internal control evaluation six aspects to construct the internal control system of the X institutions. Conclusion: only the establishment, improve the internal control system of X institutions, strengthen the internal control and management, in order to promote the sustainable development of business units, a virtuous cycle of study and solve the internal control. The problem of the system, not only can promote the development of X institutions, and related business units in our country management system and mechanism reform to create a new reference ideas.

【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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