發(fā)布時間：2018-05-12 22:19

  本文選題：內(nèi)部控制 + 行政單位��； 參考：《遼寧大學》2017年碩士論文

【摘要】：行政單位對自身管理松懈,預算與執(zhí)行力不強。行政單位沒能夠履行自身的社會公共職能,這不僅降低了單位形象,而且損害了行政單位的公信力。行政單位需要滿足社會的需求,完成自己的社會公共責任,履行社會義務(wù),為人民群眾提供公共服務(wù)。由于行政單位的特殊性,內(nèi)部控制能夠讓行政單位更好治理單位,完成承擔的相應(yīng)職責,提高行政單位公職人員的社會責任意識與服務(wù)意識,提高單位的整體行政運營效率,提升人民的幸福感與滿意度,打造服務(wù)型、便民型和創(chuàng)新型單位。隨著我國行政單位內(nèi)部控制的快速發(fā)展,一些基層行政單位發(fā)展緩慢的情況值得注意,這影響了國家行政單位建設(shè)的整體進度。通過對M市財政局非稅收入的內(nèi)部控制研究,對存在的問題,提出建議,來更好的完善M市財政局非稅收入的內(nèi)部控制發(fā)展。不僅僅為負責非稅收入的綜合科提供改進建議,同時也可以為財政局的其他科室的內(nèi)部控制建設(shè)提供參考意見,同時也為M市的其他行政單位提供一些內(nèi)部控制發(fā)展方向,進而可以加快我國基層行政單位的內(nèi)部控制建設(shè),加快落實我國的內(nèi)部控制制度。文章選擇M市財政局這一基層行政單位,以財政局非稅收入內(nèi)部控制對研究對象。采用了文獻分析法和實地調(diào)研法,將行政單位內(nèi)部控制相關(guān)文獻中的優(yōu)秀理論成果用于研究M市財政局非稅收入的內(nèi)部控制中。再對M市財政局非稅收入工作進行實地調(diào)研,分析M市財政局內(nèi)部控制存在的問題和缺陷,尋找問題的原因,提出積極先進的解決對策來完善內(nèi)部控制,并且為M市財政局建立一套完整的內(nèi)部控制體系打下基礎(chǔ)。文章介紹了研究的背景及其意義、內(nèi)部控制與非稅收入的相關(guān)理論,在現(xiàn)有的行政單位內(nèi)部控制理論基礎(chǔ)上,總結(jié)了行政單位內(nèi)部控制的特點,以及非稅收入的相關(guān)內(nèi)容。同時對M市財政局非稅收入內(nèi)部控制現(xiàn)狀進行闡述,分析財政局非稅收入內(nèi)部控制中存在的問題。找出M市財政局非稅收入內(nèi)部控制產(chǎn)生問題的原因,利用COSO的內(nèi)部控制五要素來對M市財政局非稅收入的內(nèi)部控制問題的原因進行分析。最后,通過對M市財政局非稅收入的內(nèi)部控制存在的問題和原因進行分析,做出具體的有針對性的完善內(nèi)部控制的措施和建議。
[Abstract]:Administrative units to their own lax management, budget and execution is not strong. The failure of administrative units to perform their own social public functions not only reduces the image of administrative units, but also damages the credibility of administrative units. Administrative units need to meet the needs of society, fulfill their own social public responsibilities, fulfill social obligations, and provide public services for the people. Because of the particularity of the administrative unit, the internal control can make the administrative unit manage the unit better, complete the corresponding responsibility, improve the consciousness of social responsibility and service of the public servant of the administrative unit, and improve the overall efficiency of the administrative operation of the unit. Improve people's happiness and satisfaction, create service, convenient and innovative units. With the rapid development of internal control of administrative units in our country, the slow development of some basic administrative units is worthy of attention, which affects the overall progress of the construction of national administrative units. Through the research on the internal control of non-tax income of M City Finance Bureau, the paper puts forward some suggestions to improve the internal control development of non-tax income of M City Finance Bureau. It not only provides suggestions for improvement of the Integrated Section responsible for non-tax income, but also provides reference advice for the construction of internal control in other departments of the Finance Bureau, and also provides some direction for the development of internal control for other administrative units in M City. Furthermore, it can speed up the construction of internal control of grass-roots administrative units and implement the internal control system of our country. This paper selects M City Finance Bureau, a basic administrative unit, to study the internal control of non-tax income of the Finance Bureau. This paper adopts the method of literature analysis and field investigation to apply the outstanding theoretical achievements in the relevant literature of internal control of administrative units to the study of the internal control of non-tax income of the Finance Bureau of M City. Secondly, the paper investigates the non-tax income work of M City Finance Bureau on the spot, analyzes the problems and defects existing in the internal control of M City Finance Bureau, finds out the causes of the problems, and puts forward some positive and advanced solutions to improve the internal control. And for M City Finance Bureau to establish a complete set of internal control system lay the foundation. This paper introduces the background and significance of the research, the related theories of internal control and non-tax income, summarizes the characteristics of internal control of administrative units and the related contents of non-tax income on the basis of the existing theory of internal control of administrative units. At the same time, the current situation of non-tax revenue internal control in M City Finance Bureau is expounded, and the problems existing in the internal control of non-tax income in Finance Bureau are analyzed. This paper finds out the causes of the internal control problems of non-tax revenue in M City Finance Bureau, and analyzes the causes of the internal control problems of non-tax income of M City Finance Bureau by using the five elements of internal control of COSO. Finally, through the analysis of the problems and causes of the internal control of non-tax revenue in M City Finance Bureau, the author makes concrete and targeted measures and suggestions to improve the internal control.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F810.6

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本文編號：1880363