發(fā)布時間：2018-06-11 11:26

  本文選題：內部控制評價 + 工商局��； 參考：《西安理工大學》2017年碩士論文

【摘要】：自2014年1月1日起,《行政事業(yè)單位內部控制規(guī)范(試行)》已在全國范圍內推廣實施,我國政府部門內部控制相關工作已初見成效。內部控制作為各級政府管理工作的重要組成部分,已受到越來越多政府部門的重視。但目前與政府部門內部控制評價相關的研究成果仍不夠成熟,對政府部門內部控制的評價工作仍未建立起健全完善的理論體系。政府部門內部控制水平的穩(wěn)固提升離不開客觀合理的評價體系,內部控制評價作為政府部門內部控制質量的檢驗標尺,是保障各單位控制目標實現(xiàn)的基本依據(jù)。工商行政管理部門作為政府下屬的行政執(zhí)法管理部門,在社會經(jīng)濟與市場監(jiān)管體系中肩負重任,工商部門在受到來自權力機關與司法機關、社會各界監(jiān)督的同時,仍需建立起符合組織特點、滿足組織發(fā)展需求的內部控制評價機制,對部門內部控制設計與實施的有效性展開評價,以促進工商部門內部控制的建設與落實。內部控制評價體系的建立與實施對于促進工商部門的職能轉變與防腐體制的深化構建具備重要意義。本文參照行政事業(yè)單位內部控制評價體系的相關構建標準,基于C0S0框架構建出由目標層指標、5個一級評價指標、18個二級評價指標、52個三級評價指標組成的評價指標體系。運用層次分析法確定評價體系的指標權重,對X市工商局內部控制體系的設計完整性與執(zhí)行有效性開展模糊綜合評判,結合評價結果分析各關鍵控制點存在的潛在風險,并對X市工商局在內部控制組織層面以及業(yè)務層面已經(jīng)暴露的問題歸類梳理,針對問題提出優(yōu)化改善措施。充分發(fā)揮內控評價工作在提升工商行政管理系統(tǒng)內部管理水平、促進依法行政、監(jiān)督內部權力運行、加快廉政建設等方面的積極作用,為構建一套符合我國工商行政管理部門特點的內部控制評價體系提供了明確的思路,在推進工商部門規(guī)范行政執(zhí)法程序、提升監(jiān)管效能與服務水準的同時,為政府部門貫徹執(zhí)行《內控規(guī)范》與合理開展內部控制評價工作提供參考依據(jù)與理論支持。
[Abstract]:Since January 1, 2014, the Standard of Internal Control of Administrative institutions (try out) has been popularized and implemented throughout the country, and the related work of internal control of government departments in our country has achieved initial results. As an important part of government management at all levels, internal control has been paid more and more attention by government departments. However, the current research results related to the evaluation of internal control of government departments are still not mature, and the evaluation work of internal control of government departments has not yet established a sound and perfect theoretical system. The level of internal control of government departments can not be improved steadily without objective and reasonable evaluation system. As a test scale of internal control quality of government departments, internal control evaluation is the basic basis to ensure the realization of control objectives of various units. The administrative department for industry and commerce, as the administrative law enforcement department under the government, shoulders a heavy responsibility in the system of social economic and market supervision. While the industry and commerce department is subject to supervision from power organs, judicial organs, and various sectors of society, It is still necessary to establish an evaluation mechanism of internal control which accords with the characteristics of the organization and meets the needs of the development of the organization, and to evaluate the effectiveness of the design and implementation of the internal control of the department in order to promote the construction and implementation of the internal control in the industrial and commercial sector. The establishment and implementation of internal control evaluation system is of great significance to promote the function transformation of industrial and commercial departments and the deepening construction of anticorrosion system. Based on the C0S0 framework, this paper constructs an evaluation index system which consists of target level index, 5 first-grade evaluation index, 18 second-grade evaluation index and 52 third-grade evaluation index according to the relevant construction standard of internal control evaluation system of administrative institution. Using AHP to determine the index weight of the evaluation system, the fuzzy comprehensive evaluation of the design integrity and execution effectiveness of the internal control system of the Bureau of Industry and Commerce of X City is carried out, and the potential risks of the key control points are analyzed in combination with the evaluation results. And the X City Bureau of Industry and Commerce in the internal control of the organizational level and the operational level has been exposed problems classified and combed, and put forward the optimization and improvement measures for the problems. Giving full play to the positive role of internal control and evaluation in enhancing the internal management level of the industrial and commercial administration system, promoting administration according to law, supervising the operation of internal power, speeding up the building of a clean government, etc. It provides a clear train of thought for constructing a set of internal control evaluation system in line with the characteristics of the industrial and commercial administrative departments in China. While promoting the industrial and commercial departments to standardize the administrative law enforcement procedures and improve the efficiency of supervision and service standards, It provides the reference and theoretical support for the government to carry out the Internal Control Standard and to carry out the evaluation of internal control reasonably.
【學位授予單位】：西安理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F810.6;F203.9

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本文編號：2005033