我国政府部门内部控制问题研究
发布时间：2019-01-06 12:43
【摘要】：随着改革开放的不断深入，，我国民经济发展日新月异，经济总量已名列世界前茅。但是，在发展过程中也暴露出政府部门行政体制中存在许多问题，如内部控制机构不独立、决策缺少风险评估、控制活动混乱、贪污腐败现象严重等，主要原因还是政府部门内部控制管理比较薄弱。在我国逐步向服务型政府、绩效型政府转变的过程中，建立健全内部控制体系，使之规范有效运行，是政府部门实现管理目标，忠实履行公共受托责任的重要举措。因此，有必要对政府部门内部控制的要素框架及其存在问题作进一步深入的研究。 本文以我国政府部门内部控制要素和存在问题作为研究对象，以内部控制理论为基础，阐述了选题背景，以及在政府部门开展内部控制的必要性和意义，并对国内外的研究现状进行了概述，明确了政府部门内部控制概念及原则，并从内部控制的各个基本要素方面构建了政府部门内部控制的基本框架。在基本框架的基础之上，找到了当前形势下我国政府部门内部控制中政府预算方面、资产管理方面、政府建设项目招投标方面和政府采购等业务层面存在的问题，详细地分析了形成原因，并有针对性地逐一提出了改进措施。 本文坚持实事求是的原则，运用经验总结、描述性研究、文献研究等方法，从现状问题和解决对策两方面着手，理论与实践、宏观与微观、概括与具体、表面与深入等相结合进行研究，希望能够提出的观点具备现实意义。
[Abstract]:With the deepening of reform and opening up, our national economy is developing with each passing day, and the total economic volume has ranked first in the world. However, in the process of development, many problems exist in the administrative system of government departments, such as the lack of independence of internal control agencies, lack of risk assessment in decision-making, confusion of control activities, serious corruption and so on. The main reason is that the internal control of government departments is relatively weak. In the process of transforming our country to service-oriented government and performance-oriented government, it is an important measure for government departments to realize the management goal and faithfully fulfill the public fiduciary responsibility to establish and improve the internal control system. Therefore, it is necessary to further study the internal control framework and its existing problems. This paper takes the internal control elements and existing problems of our government departments as the research object, based on the theory of internal control, expounds the background of the topic, and the necessity and significance of carrying out the internal control in the government departments. It also summarizes the current research situation at home and abroad, clarifies the concept and principle of internal control of government departments, and constructs the basic framework of internal control of government departments from the aspects of the basic elements of internal control. On the basis of the basic framework, the problems in government budget, asset management, government construction project bidding and government procurement are found in the internal control of government departments in the current situation. The causes of formation are analyzed in detail, and the improvement measures are put forward one by one. This paper adheres to the principle of seeking truth from facts, using the methods of experience summarization, descriptive research, literature research, etc., from the aspects of current problems and solutions, theory and practice, macro and micro, generalization and concrete, etc. It is hoped that the viewpoint that can be put forward is of practical significance.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6
本文编号：2402799
[Abstract]:With the deepening of reform and opening up, our national economy is developing with each passing day, and the total economic volume has ranked first in the world. However, in the process of development, many problems exist in the administrative system of government departments, such as the lack of independence of internal control agencies, lack of risk assessment in decision-making, confusion of control activities, serious corruption and so on. The main reason is that the internal control of government departments is relatively weak. In the process of transforming our country to service-oriented government and performance-oriented government, it is an important measure for government departments to realize the management goal and faithfully fulfill the public fiduciary responsibility to establish and improve the internal control system. Therefore, it is necessary to further study the internal control framework and its existing problems. This paper takes the internal control elements and existing problems of our government departments as the research object, based on the theory of internal control, expounds the background of the topic, and the necessity and significance of carrying out the internal control in the government departments. It also summarizes the current research situation at home and abroad, clarifies the concept and principle of internal control of government departments, and constructs the basic framework of internal control of government departments from the aspects of the basic elements of internal control. On the basis of the basic framework, the problems in government budget, asset management, government construction project bidding and government procurement are found in the internal control of government departments in the current situation. The causes of formation are analyzed in detail, and the improvement measures are put forward one by one. This paper adheres to the principle of seeking truth from facts, using the methods of experience summarization, descriptive research, literature research, etc., from the aspects of current problems and solutions, theory and practice, macro and micro, generalization and concrete, etc. It is hoped that the viewpoint that can be put forward is of practical significance.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6
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