W海关内部控制研究

发布时间：2018-01-15 12:13

本文关键词：W海关内部控制研究　出处：《新疆财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：内部控制管理理论作为管理学理论的一个重要组成部分，已经越来越多的应用到我国企业管理实践当中，但是我国行政事业单位由于其特殊性，行政事业单位内部控制理论远没有企业内部控制理论发展的那么迅速，，行政事业单位内部控制制度依然不完善，内部控制建设存在滞后性，海关作为我国特殊的行政执法机关，内部控制建设更是不容乐观。但随着新的《行政事业单位内部控制规范》发布，对行政事业单位的单位层面及经济业务层面的控制均提出了新的要求。因此作者认为，完全可以通过借鉴企业内部控制理论的先进经验来指导行政事业单位内部控制建设，结合W海关的实际情况，对照新发布的《行政事业单位内部控制规范》，为W海关内部控制建设建言献策。本文第一章为导论。主要分析了研究的背景和意义，分析了国内外内部控制的研究现状，介绍了本文的整体框架。第二章为内部控制理论基础。介绍了行政单位内部控制的内涵、原则、方法，以及著名的内部控制-整体框架理论原理（COSO内部控制框架理论）。第三章是借鉴内部控制-整体框架理论五要素，对W海关内部控制建设存在的问题进行了分析。第四章是针对W海关内部控制建设存在的问题提出改进具体措施。第五章是创新及不足，介绍文章的创新点及存在的不足。
[Abstract]:The internal control theory is an important part of the management theory, has been increasingly applied to the practice of enterprise management in China, but China's administrative institutions due to its particularity, the administrative institutions internal control theory is far from the enterprise internal control theory development so quickly, the administrative institutions internal control system still not perfect, the lag of the construction of internal control, the customs as China's special administrative law enforcement organs, the construction of internal control is not optimistic. But with the administrative institutions of the new internal control standard < > publish, control of administrative institutions and business unit level economic level are put forward new requirements. So the author that can guide the internal control of administrative institutions through the construction of advanced experience from the enterprise internal control theory, combined with the actual situation of W customs In contrast to the newly released "internal control regulations of administrative institutions", suggestions were made for the construction of W customs internal control.
The first chapter is introduction. Mainly analyzes the background and significance of the study, analysis of the current situation of the domestic and foreign internal control, introduces the overall framework of this article. The second chapter is the theoretical basis of internal control. This paper introduces the connotation of internal control, the administrative unit principle, method, and internal control - a framework principle (COSO framework of internal control theory). The third chapter is from the internal control the overall framework of the theory of five elements, the W customs and the construction of internal control problems are analyzed. The fourth chapter is the W customs and the construction of internal control problems and proposes some measures. The fifth chapter is the innovation and the insufficiency, introduced the innovation of the article and shortcomings.

【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F752.5;F810.6

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