A社保局退休经办业务风险识别与评估研究

发布时间：2018-03-08 05:32

本文选题：事业单位　切入点：内部控制　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国经济体制改革的不断深化,经济社会持续健康发展,国家财政收入也从1978年的1132亿元左右增加到2015年的15.22万亿元,翻了100余倍,与此同时,国家对服务支出也同时增长。但与此同时,我国机关事业单位自身的管理水平较低,内部控制缺失,特别是缺乏风险识别与评估的问题逐渐显现出来。事业单位必须要完善内控制度,切实改变管理水平低下的现状,从而为公众提供更好地服务。所以构建适合事业单位自身发展需要的风险识别与评估体系,最终构建一整套完善的内部控制体系,已经迫在眉睫。我国《行政事业单位内部控制规范》将行政事业单位的内部控制定义为“单位为实现控制目标,通过制定相关政策、实施积极有效的应对措施和完善相应的执行程序,对经济活动的风险进行防范和管控”。规范中专门设立《风险评估和控制方法》,要求各单位对各类经济活动的经办流程和操作方法进行梳理,全面分析其可能存在的风险,明确风险点,选择相应的风险应对措施,同时,建立健全内部控制制度,督促相关业务经办人员认真落实。由此可见,进行风险识别是风险管理的中间环节,是发现风险的程序,是内部控制活动实施的基础和前奏,风险识别和评估贯穿于整个内部控制建立和完善的全过程,是内部控制建设的重要内容。风险识别的准确性与全面性直接影响风险评估的成效,也直接影响后续内部控制措施的选择。本文通过对风险识别与评估理论进行实证研究和案例分析,以某社保局退休经办部门风险识别和评估为研究对象,分析风险识别与评估的现状及存在的问题,通过对该单位特定的业务活动流程的分析,提出相应的应对措施,希望对事业单位加强风险识别与评估能力具有现实指导意义。
[Abstract]:With the deepening of China's economic system reform and the sustained and healthy economic and social development, the state financial revenue has also increased from about 113.2 billion yuan in 1978 to 15.22 trillion yuan in 2015, an increase of more than 100 times, while at the same time, State expenditure on services has also increased at the same time. At the same time, however, at the same time, the level of management of institutions and institutions in our country is relatively low, and the internal control is lacking. In particular, the problem of lack of risk identification and assessment has gradually emerged. Institutions must improve the internal control system and effectively change the situation of low management level. In order to provide better services to the public, so to build a risk identification and evaluation system suitable for the development needs of institutions themselves, and finally to build a complete set of perfect internal control system, The internal control of administrative institutions is defined as "by making relevant policies in order to achieve the control objectives," the internal control of administrative institutions is defined as "the internal control of administrative institutions". To implement active and effective response measures and improve the corresponding implementation procedures, "to prevent and control the risks of economic activities.". The regulations specifically set up the "risk Assessment and Control method", which requires all units to comb the operation process and operation methods of all kinds of economic activities, and to comprehensively analyze the risks that may exist. Make clear the risk point, select the corresponding risk response measures, establish and perfect the internal control system, urge the relevant business personnel to carry out it conscientiously. From this, we can see that risk identification is the intermediate link of risk management. It is the procedure of risk detection, the basis and prelude to the implementation of internal control activities. Risk identification and assessment run through the whole process of establishing and perfecting the internal control. The accuracy and comprehensiveness of risk identification directly affect the effectiveness of risk assessment. It also directly affects the choice of subsequent internal control measures. This paper takes the risk identification and evaluation of a retirement agency department of a social security bureau as the research object through empirical research and case analysis on the risk identification and evaluation theory. This paper analyzes the present situation and existing problems of risk identification and evaluation, and through the analysis of the specific business activity flow of the unit, puts forward corresponding countermeasures, hoping that it will have practical guiding significance for the institutions to strengthen the ability of risk identification and evaluation.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

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