基于内部控制的事业单位资产管理：模式设计与实现路径

发布时间：2018-05-29 18:14

本文选题：内部控制 + 事业单位　；参考：《东北财经大学》2013年硕士论文

【摘要】：事业单位是政府公共服务职能的重要载体,其涵盖的范围包括教育、科技、文化、卫生等诸多领域,事业单位资产是事业单位履行职能的物质基础,是政府公共财产的重要组成部分。改革开放30多年来,随着国家财力的不断增强和公众需求的不断提高,我国行政事业性国有资产规模迅猛增长。2011年部门决算数据显示,截至2011年12月31日,全国行政事业单位国有资产总额达到13.35万亿元,其中,净资产总额为8.76万亿元,约占全部国有净资产总额的三分之一。虽然近年来事业单位财务管理水平和经济活动的合规合法性总体上得到不断提升,但是,部分单位仍存在管理制度设计不完善,实际执行不到位,监督走过场等问题。2012年11月29日,财政部印发《行政事业单位内部控制规范(试行)》通知,2013年6月19日,北京市召开了行政事业单位内部控制试点工作启动会,布置内控试点工作,确定13家行政事业单位作为试点单位,先行先试,为2014年全面推开做好准备。基于此,本文在事业单位分类改革的背景下,选取内部控制这一微观视角来研究行政事业单位自身的资产管理模式,通过发现问题,分析原因,再借鉴相关经验,设计出一个分类的、可行的事业单位资产管理模式及其实现路径。本文在研究过程中首先确定事业单位的定义、事业单位资产的内涵、界定行政事业单位资产管理模式。在此基础上向各类别事业单位发放了大量的内部控制与资产管理调查问卷,并根据问卷回收的结果,总结了事业单位内部控制与资产管理方面的相关问题,还进一步深入发现了公益类事业单位的特殊问题,并分析了其发生的原因,笔者通过阅读优秀案例,总结了解决这些问题的先进经验,在学习先进经验的基础上分类别设计出了事业单位的资产管理模式,并指出了其实现路径。通过对事业单位的内部控制与资产管理方面的调查研究,笔者认为,事业单位的内部控制方面,信息与沟通和内部监督是薄弱之处,事业单位的资产管理方面,资产清查与监督是薄弱之处,公益类事业单位的特殊问题主要有资产管理目标更不明确,资产日常管理制度更不适用,资产使用浪费情况更严重,资产清查更加不主动,资产处置流程更加的不合理,内审监督有效性更低。笔者认为,解决这些问题的方法主要有信息化、制度化、流程化、监督部门相互牵制以及控制关键环节,并在此过程中辅以合理的绩效评价与风险管理。本文采取的研究方法是定量分析法和定性分析法相结合,首先从中国会计年鉴中搜集了大量事业单位方面的数据进行定量分析,笔者与同门还向全国事业单位发放了调查问卷,问卷发放的单位涵盖了高校、医院、食品监督局、农机局、粮食局、消防队等162家各类型的事业单位,对这些事业单位内部控制及资产管理具体情况进行了调查,掌握了第一手资料。其次通过阅读各地事业单位资产管理方面的最新案例,学习先进经验,对事业单位的资产管理模式进行了定性的设计,从而更有说服力的从内部控制的视角阐述了事业单位资产管理模式设计与实现路径的问题。本文的创新点主要有三处。创新点之一是本文主要考虑设计的是事业单位自身的资产管理模式,是从微观角度出发的,由于现在的事业单位资产管理模式方面的研究大多数集中在宏观管理模式,即体制问题上,对事业单位自身内部的资产管理模式设计并没有具体的说明,因此存在进一步研究的必要性。创新点之二是顺应国家对事业单位分类改革的潮流,将事业单位分类研究,根据不同的事业单位类别设计不同的资产管理模式。创新点之三是将调查问卷分为了两部分,一部分是对于内部控制现状的调查,一部分是对于资产管理现状的调查,旨在了解资产管理现状、优化资产管理模式的同时,能够从内部控制的角度出发,对完善行政事业单位资产管理模式提出建议和意见。不可否认,本文的研究仍有一些不足之处。由于事业单位的特殊性质,其数据很难获取。笔者在搜集数据时,主要参考了中国会计年鉴以及财政部网站相关信息。可搜集的总体性统计数据截止到2010年末,这造成了一定的局限性。在问卷搜集方面,笔者所搜集的问卷主要集中在辽宁省以及北京、黑龙江等邻近省市,来自全国其他地区的问卷数量较少,所以在说明问题方面,有一定的局限性。另外,问卷搜集到的数量有限,有一些事业单位的领导并不愿意本单位的内部情况外泄,这也导致了一定的局限性。
[Abstract]:The public service unit is an important carrier of the government's public service function, which covers the fields of education, science, technology, culture, health and so on. The assets of the institutions are the material basis for the institutions to perform their functions, and the important part of the public property of the government. In the more than 30 years of reform and opening up, with the continuous enhancement of the state's financial resources and the public demand Continuous improvement, the rapid growth of China's administrative state-owned assets in.2011 year's final accounts data show that as of December 31, 2011, the total amount of national assets of the national administrative institutions reached 13 trillion and 350 billion yuan, of which the total net assets were 8 trillion and 760 billion yuan, accounting for about 1/3 of the total net assets of all countries. In general, the standard of the level of financial management and the compliance of economic activities has been continuously improved. However, some units still have imperfect management system design, lack of actual implementation, supervision over the field and so on. In November 29th.2012, the Ministry of Finance issued the internal control code for administrative institutions (trial), June 19, 2013, Beijing city. The starting meeting of the internal control pilot work of the administrative institutions was held, the pilot work of internal control was arranged, and the 13 administrative institutions were selected as the pilot units, and the first trial was prepared. Based on this, this paper selected the micro perspective of internal control to study the administrative undertakings under the background of the classification reform of the institutions. By finding out the problems, analyzing the reasons, and drawing on the relevant experience, a classified and feasible asset management model and its realization path are designed by the asset management model of its own.
This paper first defines the definition of the institution, the connotation of the assets of the institution, and defines the asset management mode of the administrative institutions. On this basis, a large number of internal control and asset management questionnaires are issued to various categories of institutions, and the internal control and assets of the institutions are summed up according to the results of the recovery of the questionnaire. The problems related to the management are further found, and the special problems of public welfare institutions are further discovered and the reasons are analyzed. Through reading excellent cases, the author summarizes the advanced experience of solving these problems, and designs the asset management mode of the institutions on the basis of learning advanced experience. The reality is the path.
Through the investigation and Research on internal control and asset management of institutions, the author thinks that information and communication and internal supervision are weak points in the internal control of institutions, and assets management, asset inventory and supervision are weak points, and the special problems of public welfare institutions are mainly asset management. The standard is not clear, the daily management system of assets is not applicable, the waste of assets is more serious, the inventory of assets is more unactive, the process of asset disposal is more unreasonable, and the effectiveness of internal audit supervision is lower. The author believes that the methods to solve these problems are mainly information, institutionalized and process, and the supervision departments have mutual control and control. The key link is supplemented by reasonable performance evaluation and risk management in this process.
The research method adopted in this paper is the combination of quantitative analysis and qualitative analysis. First, it collected a large number of data from the Chinese accounting yearbook to carry out quantitative analysis. The author and the same door also issued a questionnaire to the national institutions. The units covered by the questionnaire cover universities, hospitals, food Supervision Bureau, agricultural machinery bureau, grain. The Food Bureau and the fire brigade and other 162 types of institutions have investigated the specific conditions of internal control and asset management in these institutions and mastered the first-hand information. Secondly, through reading the latest cases of asset management in various institutions, the advanced experience is learned and the asset management model of institutions has been set up qualitatively. Therefore, it is more convincing from the perspective of internal control to explain the design and implementation path of asset management mode in public institutions.
There are three main innovation points in this paper. One of the innovation points is that the main consideration of the design is the asset management model of the institution itself. It is from the micro point of view, because most of the research on the asset management mode of present institutions is concentrated on the macro management mode, that is, on the institutional problem, the internal capital of the institution itself. There is no specific explanation for the design of production management model, so there is a necessity for further research. The two innovation point is to adapt the state to the trend of the classification reform of the institutions, classify the institutions and design the different asset management patterns according to the different categories of institutions. The three of the innovation points is divided into two parts. One part is the investigation of the current situation of internal control, part of which is the investigation of the status of asset management. It aims to understand the status of asset management and optimize the mode of asset management. At the same time, it can make suggestions and suggestions to improve the management mode of the administrative institutions from the perspective of internal control.
It is undeniable that the research of this paper still has some shortcomings. Because of the special nature of the institution, the data is difficult to obtain. When I collect the data, I mainly refer to the Chinese accounting Yearbook and the relevant information of the Ministry of Finance website. The collectivity statistics that can be collected up to the end of 2010, which has caused certain limitations. The questionnaire mainly concentrated in Liaoning Province, Beijing, Heilongjiang and other neighboring provinces and cities, and the number of questionnaires from other parts of the country is small, so there are some limitations in explaining the problem. In addition, the quantity of the questionnaire is limited, there are some leaders of the institutions and do not want the internal situation of the unit. It also leads to some limitations.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6

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