吉林省地理信息院内部控制问题研究

发布时间：2018-04-22 11:40

本文选题：事业单位 + 内部控制　；参考：《吉林大学》2014年硕士论文

【摘要】：内部控制是事业单位进行现代化管理的重要组成部分。近年来，随着中国经济体制改革不断深入的同时，事业单位体制改革也在日益推进，这使得我国事业单位的运营环境发生了很大的变化，但是就目前情况来看，我们大部分事业单位对内部控制的重视程度不够，事业单位尚未形成一个统一的内部控制体系，导致事业单位管理不能向更高的层次发展，因此建设完善的事业单位内部控制制度，对提高事业单位的内部管理水平，加强廉政建设有着重要意义。为了加强行政事业单位内部控制体系完善和制度建设，我国财政部于2011年11月向全国发布了《行政事业单位内部控制规范》（征求意见稿），经过一年的讨论和实地调研，于2012年正式发布了《行政事业单位内部控制规范（试行)》，并在2013年颁发实施了新的《事业单位会计准则》、《事业单位会计制度》，这些法规制度对事业单位的内部控制做了具体的规定，这标志着我国行政事业单位内部控制建设进入实质性操作阶段。本文综合考虑COSO内部控制框架、《企业内部控制基本规范》和《行政事业单位内部控制规范（试行)》的相关内容，对《行政事业单位内部控制规范（试行)》进行进一步的探讨，并建立本文的研究框架，运用规范研究和案例研究的方法，，以吉林省地理信息院为研究对象，从五要素出发分析吉林省地理信息院的内部控制的缺点和不足，分析吉林省地理信息院内部控制建设与实施过程中内部环境、风险评估、控制方法、信息与沟通、监督评价方面存在的问题，即内部控制环境缺失、缺乏有效的控制活动、信息沟通不畅、监督检查作用不够明显。分析其原因主要是由于单位领导对内部控制不够重视，全体员工的内部控制意识不强、风险防范意识淡薄、技术条件落后信息化程度低、缺乏有效的激励机制、内部审计缺乏独立性以及外部监督乏力。通过对问题及原因的梳理，提出吉林省地理信息院内部控制体系的完善建议，从完善内部环境、建立风险评估、控制活动的具体业务流程和控制措施、信息建设与内部监督、吉林省地理信息院内部控制执行保障体系等方面进行建议的构建和论证。本文以吉林省地理信息院为具体案例，从其实际情况出发，深入了解其内部控制的状况，提出完善政策，对进一步完善该单位的内部控制体系具有参考借鉴意义，同时，本文分析的吉林省地理信息院内部控制的问题在其他很多事业单位也可能存在，本文具有针对性的解决办法对类似事业单位的内部控制的建立与完善也有一定的参考价值。
[Abstract]:Internal control is an important part of modern management in institutions. In recent years, with the deepening of China's economic system reform, the institutional reform of public institutions is also advancing day by day. This has caused great changes in the operating environment of our institutions, but from the point of view of the current situation, Most of our institutions do not attach enough importance to internal control, and institutions have not yet formed a unified internal control system, resulting in the failure of institutions' management to develop to a higher level. Therefore, it is of great significance to build a perfect internal control system for public institutions to improve their internal management level and strengthen the construction of a clean government. In order to strengthen the improvement of internal control system and system construction of administrative institutions, the Ministry of Finance of our country issued to the whole country in November 2011 the "Standard for Internal Control of Administrative institutions" (draft of soliciting opinions, after one year of discussion and field investigation), In 2012, the Standard for Internal Control of Administrative institutions (for trial implementation) was officially issued, and the new Accounting Standards for institutions, the Accounting system for institutions, were issued and implemented in 2013. These laws and regulations regulate the internal control of institutions. Made specific provisions, This marks the internal control of administrative institutions in China into the substantive stage of operation. Considering the relevant contents of the internal control framework of COSO, the basic Standard of Enterprise Internal Control and the Standard of Internal Control of Administrative Institution (trial), this paper makes a further discussion on the Internal Control Standard of Administrative Institution (try out). And set up the research frame of this article, use the method of normative research and case study, take Jilin Province Geography Information Institute as the research object, analyze the shortcomings and shortcomings of the internal control of Jilin Geographic Information Institute from the five elements. This paper analyzes the internal environment, risk assessment, control methods, information and communication, supervision and evaluation in the process of internal control construction and implementation in Jilin Provincial Geographic Information Institute, that is, the lack of internal control environment and the lack of effective control activities. Information communication is not smooth, the role of supervision and inspection is not obvious enough. The main reasons are that the leaders of the unit pay less attention to the internal control, the internal control consciousness of all the staff is not strong, the awareness of risk prevention is weak, the technical condition is backward and the information level is low, and the effective incentive mechanism is lacking. Internal audit lacks independence and external supervision is weak. Through combing the problems and reasons, the paper puts forward some suggestions for perfecting the internal control system of Jilin Provincial Geographic Information Institute, including perfecting the internal environment, establishing the risk assessment, controlling the specific business process and control measures of the activities, information construction and internal supervision. Jilin Geographic Information Institute internal control implementation system and other aspects of the construction and argumentation. This article takes Jilin Province Geographic Information Institute as the concrete case, proceeds from its actual situation, deeply understands its internal control condition, proposes the consummation policy, has the reference significance to the further consummation this unit's internal control system, at the same time, The problems of internal control in Jilin Geographic Information Institute may also exist in many other institutions, and this paper has some reference value for the establishment and improvement of internal control of similar institutions.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

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