本文選題：武警部隊 + 財務部門��； 參考：《內(nèi)蒙古師范大學》2013年碩士論文

【摘要】：論文在借鑒地方企事業(yè)單位財務內(nèi)控理論研究有益成果的基礎上，以武警部隊財務部門內(nèi)部控制的內(nèi)涵闡釋為起點，從理論層面對武警部隊財務內(nèi)部控制的構(gòu)成要素、種類、作用、目標定位和遵循原則等進行了分析闡述，進而采用理論與實踐相結(jié)合的方法，對財務部門崗位設置和主要業(yè)務流程進行分析和規(guī)范，明確業(yè)務活動關(guān)鍵點及相關(guān)控制措施，從現(xiàn)實層面歸納總結(jié)提出加強武警部隊財務部門內(nèi)部控制的政策建議。 本文首先對內(nèi)部控制及相關(guān)公共管理的理論基礎和相關(guān)概念進行研究分析，結(jié)合武警部隊財務工作實際，闡述本論文研究的意義。在論文主體部分分別對武警部隊的財務組織機構(gòu)設置歷史沿革、現(xiàn)行武警部隊財務部門編制構(gòu)成及主要職責進行了梳理，對武警部隊財務部門內(nèi)部控制的作用和種類及目標定位和遵循的原則進行了分析，在詳細描述武警部隊內(nèi)部控制設計之后，明確指出了武警部隊當前內(nèi)部控制在部隊主官的認識態(tài)度上、控制制度本身和管理實施辦法上、崗位設置和人員素質(zhì)上，仍存在的部門主管對內(nèi)部控制制度認識不足、理解不清，內(nèi)部控制制度本身不完善、管理上有漏洞，崗位設置不當，人員素質(zhì)參差不齊等幾個問題，并分析了問題存在的原因在于內(nèi)部控制制度不完善、法規(guī)制度不明晰，內(nèi)部控制執(zhí)行不夠堅決、約束機制不順暢，內(nèi)部控制人員意識淡薄、能力素質(zhì)不全面。最后提出了解決的問題加強內(nèi)部控制的合理建議:一是要優(yōu)化財務內(nèi)控環(huán)境，強化人才隊伍建設；二是要完善財務內(nèi)控措施，強化內(nèi)控制度建設；三是要構(gòu)建風險評估體系，強化財務內(nèi)控監(jiān)督。
[Abstract]:On the basis of the beneficial research results of the financial internal control theory of local enterprises and institutions, this paper starts with the explanation of the connotation of the internal control of the financial department of the armed police force, and from the theoretical level, it analyzes the elements and types of the internal control of the financial affairs of the armed police force. The function, the target orientation and the principle are analyzed and elaborated, and then the financial department post setting and main business process are analyzed and standardized by the method of combining theory with practice. This paper clarifies the key points of operational activities and relevant control measures, summarizes and summarizes the policy recommendations for strengthening the internal control of the financial department of the Armed Police Force from the practical level. In this paper, the theoretical basis and related concepts of internal control and related public management are studied and analyzed, and the significance of this paper is expounded in the light of the actual financial work of the Armed Police Force. In the main part of the thesis, respectively, the history of the establishment of the financial organization of the Armed Police Force, the composition of the current financial department of the Armed Police Force and its main responsibilities are combed. This paper analyzes the functions and types of internal control in the financial department of the Armed Police Force, as well as the orientation of the target and the principles to be followed. After the detailed description of the design of the internal control of the Armed Police Force, It is pointed out clearly that the current internal control of the Armed Police Force is insufficient in the understanding attitude of the chief officer, the control system itself and the management implementation method, the post setup and the personnel quality, and the lack of understanding of the internal control system among the department managers. The internal control system itself is not perfect, the management is flawed, the post setting is improper, the personnel quality is not uniform and so on. The reasons for the problems are analyzed, such as the internal control system is not perfect, the laws and regulations are not clear, and so on. The implementation of internal control is not firm enough, the restraint mechanism is not smooth, the consciousness of internal control personnel is weak, the ability quality is not comprehensive. Finally, the paper puts forward some reasonable suggestions to strengthen internal control: first, to optimize the financial internal control environment and strengthen the construction of talent team; second, to perfect the financial internal control measures and strengthen the internal control system construction; third, to build a risk assessment system. Strengthen financial internal control and supervision.
【學位授予單位】：內(nèi)蒙古師范大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：E277

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本文編號：1846691