A行政单位内部控制研究

发布时间：2018-06-23 14:05

本文选题：行政单位 + 内部控制　；参考：《首都经济贸易大学》2013年硕士论文

【摘要】：随着我国改革开放和社会的不断发展，我国的社会正在发生着深刻的变革。政府对行政单位投入的财政资金正在不断加大，行政单位的内部管理水平对于资金的使用效率起着决定性的作用。内部控制对于单位内部的管理所表现出的作用就越来越重要。越来越多的人意识到建立一套完善内部控制体系的重要意义。财政部为了进一步提高行政事业单位内部管理水平，，规范内部控制，加强廉政风险防控机制，制定了《行政事业单位内部控制规范（试行）》，该规范自2014年1月1日起施行。建设完善的内部控制制度是所有组织和机构正常运转的制度基础，对于行政单位来说，只有建立了良好的内部控制制度，才能够不断的提升单位的内部管理水平，防范内部风险，确保各项行政活动的顺利执行。它不仅关系到行政单位内部的内部各项活动的整体运行，也关系到整个国民经济是否能健康发展。近些年来，我国企业的内部控制发展较快，行政事业单位的内部控制仍然很薄弱，随着行政事业单位的改革，从原来的办事效率低，浪费等不良现象严重，到现在提高效率，降低成本，走向市场，优化服务，争取效益达到最大化。要实现这一系列的变化，建立一套完整且运行良好的内控制度就十分重要。本文在介绍内部控制基本理论的基础上，以A行政单位为例，对其单位的概述、现状、存在的问题以及问题的原因进行了分析，在此基础上，对A单位内部控制的完善提出了构想，分别从预算管理、资金管理、资产管理进行了讲述。最后得出结论：只有通过建立健全A单位的内部控制体系，才能够使其不断健康良好的发展。该问题不但对A行政单位的发展有着重要意义，也能够为其他相关行政单位内部控制改革提供借鉴意义。
[Abstract]:With the reform and opening up and the continuous development of society, our society is undergoing profound changes. The financial funds invested by the government to the administrative units are increasing continuously, and the internal management level of the administrative units plays a decisive role in the efficiency of the use of funds. Internal control plays a more and more important role in the internal management of the unit. More and more people realize the importance of establishing a perfect internal control system. In order to further improve the internal management level of administrative institutions, standardize internal control, and strengthen the mechanism of preventing and controlling risks in a clean government, the Ministry of Finance has formulated the Internal Control Standard for Administrative institutions (for trial implementation), which has been in force since January 1, 2014. The establishment of a sound internal control system is the basis for the normal operation of all organizations and institutions. For administrative units, only when a good internal control system is established, can the internal management level of the units be continuously enhanced. Guard against internal risks and ensure the smooth implementation of various administrative activities. It not only relates to the whole operation of internal activities in administrative units, but also relates to the healthy development of the whole national economy. In recent years, the internal control of enterprises in our country has developed rapidly, and the internal control of administrative institutions is still very weak. With the reform of administrative institutions, the bad phenomena, such as low efficiency and waste, have been serious, and now the efficiency has been improved. Reduce the cost, go to the market, optimize the service, strive for the maximum benefit. In order to realize this series of changes, it is very important to establish a complete and well-run internal control system. On the basis of introducing the basic theory of internal control, taking A administrative unit as an example, this paper analyzes the outline of the unit, the present situation, the existing problems and the causes of the problems. This paper puts forward some ideas about the perfection of internal control of unit A, including budget management, capital management and asset management. Finally, it is concluded that only by establishing and perfecting the internal control system of unit A can we make it develop healthily and well. This problem is not only of great significance to the development of A administrative unit, but also to the internal control reform of other related administrative units.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6

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