事业单位内部控制有效性评价研究

发布时间：2018-03-07 00:27

本文选题：事业单位　切入点：内部控制有效性　出处：《长沙理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：伴随着经济的迅猛发展和社会经济体制的不断改革,内部控制在事业单位越加受到重视,事业单位内部控制体系也在逐渐完善中。而在内部控制有效性的评价方面,由于事业单位内部控制有效性评价处于起步阶段,现阶段对它的研究还相对较少,在实践中事业单位的内部控制有效性评价存在缺乏良好的内部控制有效性评价环境、内部控制有效性评价体系不健全、内部控制有效性评价保证机制不完善、缺少权威的内部控制有效性评价信息披露规范等问题。因此,事业单位需要加强内部控制的有效性评价,并逐步将内部控制的有效性评价活动向科学的、全面的发展方向推进。事业单位要明确落实内部控制有效性评价工作,做到科学化、信息化管理。同时,事业单位要加快建立一套切实可行的内部控制有效性评价体系用以评估内部控制设计和执行的有效性程度,以便更好地完善内部控制体系。本文以系统理论、控制理论、信息经济学理论和风险管理理论为基础,对事业单位内部控制有效性评价问题进行了系统研究,基于COSO框架构建了内部控制有效性评价的定性指标体系,利用专家咨询法和层次分析法确定了各指标之间的权重比,利用模糊综合评价法对各层次指标进行了评价,得出的综合评价值为分析内部控制有效性提供了量化依据。首先,本文从事业单位内部控制有效性评价的理论和现状出发,阐述了内部控制评价的国内外研究现状并对其进行述评。接着,分析了事业单位内部控制有效性评价的现状及存在问题,并进行了成因分析。其次,基于COSO框架建立了包括1个目标层指标、5个准则层指标和20个指标层指标的内部控制有效性评价指标体系,并运用层次分析法和模糊综合评价法对指标进行综合评价。最后,将建立的评价指标体系应用到具体的事业单位,根据得出的综合评价值分析该事业单位内部控制存在的不足之处,并提出针对性的改进建议。
[Abstract]:With the rapid development of economy and the continuous reform of the social economic system, the internal control has been paid more and more attention to in the institutions, and the internal control system of the institutions is also gradually improving. In the evaluation of the effectiveness of the internal control, As the evaluation of the effectiveness of internal control in institutions is still in its infancy, the research on it is relatively few at present. In practice, there is a lack of a good evaluation environment for the effectiveness of internal control in institutions. Internal control effectiveness evaluation system is not perfect, internal control effectiveness evaluation assurance mechanism is not perfect, lack of authoritative internal control effectiveness evaluation information disclosure standard. Institutions need to strengthen the evaluation of the effectiveness of internal control, and gradually promote the effectiveness evaluation of internal control to a scientific and comprehensive direction of development. Institutions should clearly implement the evaluation of the effectiveness of internal control, so as to be scientific. Information management. At the same time, institutions should speed up the establishment of a feasible evaluation system for the effectiveness of internal control to assess the effectiveness of the design and implementation of internal controls. In order to perfect the internal control system better. Based on system theory, control theory, information economics theory and risk management theory, this paper makes a systematic study on the evaluation of the effectiveness of internal control in institutions. Based on the COSO framework, a qualitative index system for evaluating the effectiveness of internal control is constructed. The weight ratio of each index is determined by expert consultation and analytic hierarchy process, and the index of each level is evaluated by fuzzy comprehensive evaluation method. The comprehensive evaluation results provide a quantitative basis for the analysis of the effectiveness of internal control. Firstly, this paper starts from the theory and current situation of the evaluation of the effectiveness of internal control in institutions. This paper expounds the domestic and foreign research status of internal control evaluation and reviews it. Then, it analyzes the present situation and existing problems of the evaluation of internal control effectiveness in institutions, and analyzes the causes of the evaluation. Based on the COSO framework, an index system for evaluating the effectiveness of internal control is established, which includes one target level index, five criterion level index and 20 index level index, and the AHP and fuzzy comprehensive evaluation method are used to evaluate the index synthetically. The evaluation index system is applied to the specific institution. According to the comprehensive evaluation value, the shortcomings of the internal control of the institution are analyzed, and suggestions for improvement are put forward.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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