【摘要】：我國(guó)事業(yè)單位是國(guó)家機(jī)關(guān)或者其他組織以保障社會(huì)公共利益為目的,使用國(guó)有資產(chǎn)在文化、教育、科技等各個(gè)方面開(kāi)展活動(dòng)服務(wù)組織,利用國(guó)家的財(cái)政收入開(kāi)展工作,因此事業(yè)單位對(duì)財(cái)務(wù)的管理具有獨(dú)特性,并且和一般的公司有較大的差別,其中最為明顯的是單位資金的管理和控制。表現(xiàn)在相關(guān)業(yè)務(wù)上,貨幣資金流動(dòng)性大、風(fēng)險(xiǎn)高,容易出現(xiàn)管理漏洞,甚至是貪污腐敗。為了加快財(cái)政制度的改革步伐,逐步完善事業(yè)單位內(nèi)部控制管理的方方面面,提高工作人員的廉政意識(shí)和水平,從14年起努力實(shí)現(xiàn)《事業(yè)單位內(nèi)部控制規(guī)范(試行)》。目前在我國(guó),針對(duì)事業(yè)單位的貨幣資金內(nèi)部控制問(wèn)題研究相對(duì)比較薄弱,事業(yè)單位缺乏科學(xué)、完善的內(nèi)部控制的管理制度。同時(shí),對(duì)于單位內(nèi)部,相關(guān)人員掌握的貨幣資金相關(guān)的知識(shí)相對(duì)薄弱,且對(duì)其內(nèi)部管理了解較少,因此,難以將有效的內(nèi)部控制方法應(yīng)用于實(shí)踐。所以分析我國(guó)目前事業(yè)單位貨幣資金內(nèi)控制度存在的不足之處,有利于加強(qiáng)事業(yè)單位對(duì)貨幣資金的內(nèi)部管理以及降低貨幣資金風(fēng)險(xiǎn)水平,從而實(shí)現(xiàn)對(duì)貨幣資金的合理和有效利用,最終使事業(yè)單位得到健康可持續(xù)發(fā)展。本文開(kāi)篇介紹了論文的選題背景及選題意義,在國(guó)內(nèi)外文獻(xiàn)研究現(xiàn)狀里闡述了關(guān)于事業(yè)單位貨幣資金內(nèi)部控制國(guó)內(nèi)外各專家的觀點(diǎn),并對(duì)其觀點(diǎn)進(jìn)行了系統(tǒng)分析與綜合,概述了事業(yè)單位貨幣資金內(nèi)控的概念及理論基礎(chǔ),結(jié)合事業(yè)單位特點(diǎn)并根據(jù)《事業(yè)單位內(nèi)部控制規(guī)范(試行)》,通過(guò)結(jié)合內(nèi)部控制的主要內(nèi)容,從幾個(gè)重要點(diǎn)出發(fā)對(duì)事業(yè)單位的貨幣資金進(jìn)行深入分析、發(fā)現(xiàn)問(wèn)題:會(huì)計(jì)基礎(chǔ)工作水平較為薄弱;預(yù)算支出隨意性大;銀行賬戶管理和支付制度松弛;印鑒和票據(jù)管理不規(guī)范;發(fā)生小金庫(kù)事件。然后再根據(jù)浙江大學(xué)對(duì)這方面的相關(guān)研究,得出可行性建議,不僅要健全內(nèi)部管理和監(jiān)督系統(tǒng),還要按照審計(jì)局的要求完善YQ單位內(nèi)控制度,開(kāi)展不定期財(cái)務(wù)檢查,強(qiáng)化領(lǐng)導(dǎo)經(jīng)濟(jì)責(zé)任審計(jì);提高事業(yè)單位會(huì)計(jì)基礎(chǔ)工作能力,安排YQ單位財(cái)務(wù)部門(mén)輪崗,完成新老交替,培養(yǎng)會(huì)計(jì)人員終身學(xué)習(xí)的意識(shí),不斷提高技術(shù)和知識(shí)水平;針對(duì)事業(yè)單位的情況制定有效的貨幣資金控制體系,重大支出項(xiàng)目進(jìn)行集體審議大型基建項(xiàng)目做好工程預(yù)算工作,確保預(yù)算嚴(yán)格有效執(zhí)行,做好與上下級(jí)部門(mén)、業(yè)務(wù)單位、銀行對(duì)賬。在此情況下,期望盡我之力為事業(yè)單位的發(fā)展提出有效建議。
[Abstract]:Public institutions in our country are state organs or other organizations that use state-owned assets to carry out activities and services in culture, education, science and technology for the purpose of safeguarding social and public interests, and to use the state's financial revenue to carry out their work. Therefore, the financial management of institutions is unique, and there is a great difference with the general company, among which the most obvious is the management and control of unit funds. In related business, money liquidity, high risk, easy to appear management loopholes, even corruption. In order to speed up the reform of the financial system, gradually improve all aspects of the internal control and management of public institutions, and improve the consciousness and level of clean government of the staff, we have worked hard to realize the "Standard of Internal Control of institutions (for trial implementation)" from 14 years on. At present, the research on the internal control of monetary funds of public institutions is relatively weak, and the institutions lack scientific and perfect internal control management system. At the same time, the relative knowledge of monetary funds is relatively weak and the knowledge of internal management is relatively weak. Therefore, it is difficult to apply effective internal control methods to practice. Therefore, it is helpful to strengthen the internal management of monetary funds and reduce the risk level of currency funds by analyzing the deficiencies of the current internal control system of monetary funds in our country. So as to realize the rational and effective use of monetary funds, and finally make institutions get healthy and sustainable development. At the beginning of this paper, the background and significance of the selected topic are introduced, and the views of domestic and foreign experts on the internal control of monetary funds in institutions are expounded in the present situation of literature research at home and abroad, and their views are systematically analyzed and synthesized. This paper summarizes the concept and theoretical basis of the internal control of monetary funds in institutions, combining with the characteristics of institutions and according to the Standard for Internal Control of institutions (for trial implementation), by combining the main contents of internal control. This paper analyzes the monetary funds of institutions from several important points and finds out the following problems: weak basic accounting level, high arbitrariness of budget expenditure, lax bank account management and payment system, irregular seal and bill management; A small vault incident occurred. Then, according to the relevant research conducted by Zhejiang University in this respect, the feasibility suggestion is drawn, not only to improve the internal management and supervision system, but also to perfect the internal control system of YQ units in accordance with the requirements of the Audit Bureau, and to carry out occasional financial inspections. Strengthen the audit of leading economic responsibility, improve the basic working ability of accounting in institutions, arrange the rotation of financial departments of YQ units, complete the replacement of the old and the new, cultivate the consciousness of lifelong learning of accountants, and continuously improve the level of technology and knowledge; To formulate an effective monetary fund control system according to the situation of public institutions, to conduct collective deliberations on major expenditure projects, to do a good job in the budget work of large capital construction projects, to ensure the strict and effective implementation of the budget, and to do a good job with departments and business units at the higher and lower levels, Bank reconciliations. In this case, I hope to do my best for the development of institutions to put forward effective recommendations.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F810.6

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