本文關(guān)鍵詞： 行政事業(yè) 內(nèi)部控制 評價模式 信息化管理　出處：《中國地質(zhì)大學(xué)(北京)》2016年博士論文　論文類型：學(xué)位論文

【摘要】：建立科學(xué)合理的行政事業(yè)單位內(nèi)部控制評價模式,將企業(yè)內(nèi)控管理理論、方法引入行政事業(yè)單位的管理中,打造分事行權(quán)、分崗設(shè)權(quán)、分級授權(quán)、預(yù)防腐敗的制衡機制,是提升單位內(nèi)部管理效率和水平的現(xiàn)實要求,是推進國家治理和法治政府建設(shè)的重要措施。為有效推動內(nèi)控評價理論方法和管理實踐的改革創(chuàng)新,本文進行區(qū)(縣)行政事業(yè)單位內(nèi)部控制評價模式研究,取得以下創(chuàng)新性研究成果:第一,構(gòu)建了行政事業(yè)單位內(nèi)部控制全面動態(tài)循環(huán)評價模型。該模型以行政事業(yè)單位基本理論、內(nèi)部控制及評價理論、系統(tǒng)論為出發(fā)點,以《行政事業(yè)單位內(nèi)部控制規(guī)范(試行)》、COSO內(nèi)部控制基本要素為參照,提出把內(nèi)控評價上升到開放、動態(tài)、循環(huán)的系統(tǒng)工程視角進行研究,從單位層面和業(yè)務(wù)層面、內(nèi)控設(shè)計及運行、控制過程和目標(biāo)、控制活動和方法、單位自身和監(jiān)管部門需求予以全面關(guān)注,將每個評價周期劃分為評價前提、評價過程、評價結(jié)果和評價改進四個環(huán)節(jié)的同時,合理反映不同評價周期內(nèi)控設(shè)計及運行有效性的持續(xù)循環(huán)改進過程。全面動態(tài)循環(huán)評價模型進一步豐富了內(nèi)部控制評價理論體系。第二,構(gòu)建了區(qū)(縣)行政事業(yè)單位內(nèi)部控制評價“全面動態(tài)循環(huán)評價模型-定性定量相結(jié)合指標(biāo)體系-基于財政專網(wǎng)的評價信息化系統(tǒng)”一體化管理模式。評價指標(biāo)體系構(gòu)建在概念性模型的基礎(chǔ)上,借鑒現(xiàn)有理論研究成果,按照財政部及北京市財政局內(nèi)控評價管理要求,結(jié)合行政事業(yè)單位工作實際,由203名學(xué)術(shù)界和實務(wù)界代表組成專家組進行指標(biāo)論證篩選,將層次分析法與人工分配結(jié)合確定指標(biāo)權(quán)重,最終設(shè)置一級指標(biāo)3個、二級指標(biāo)16個、三級指標(biāo)52個。該模式實現(xiàn)了區(qū)(縣)行政事業(yè)單位內(nèi)部控制在自我評價和監(jiān)管部門外部評價過程中網(wǎng)絡(luò)環(huán)境、內(nèi)容標(biāo)準(zhǔn)、評價報告、缺陷認(rèn)定、改進監(jiān)管、數(shù)據(jù)分析、資料保存等方面的平衡統(tǒng)一。第三,開展了區(qū)(縣)行政事業(yè)單位內(nèi)部控制評價模式案例分析。以北京市平谷區(qū)10家單位為案例,實施自我評價和外部評價,形成評價報告、對單位內(nèi)控有效性、內(nèi)控缺陷、缺陷改進等數(shù)據(jù)綜合分類統(tǒng)計分析,對監(jiān)管部門加強內(nèi)控建設(shè)指導(dǎo)及評價結(jié)果運用提出建議,并創(chuàng)新性提出“基于全面動態(tài)循環(huán)評價模型的行政事業(yè)單位內(nèi)控有效性分類及提升對策”。案例分析結(jié)果與單位內(nèi)控情況相符,驗證了評價模型的科學(xué)性、指標(biāo)體系的合理性、信息化系統(tǒng)的便捷高效,在全國各區(qū)縣具有廣泛的可操作性和可推廣性。
[Abstract]:To establish a scientific and reasonable evaluation model of internal control of administrative institutions, to introduce the theory and method of internal control management into the management of administrative institutions, to create a division of the exercise of power, the establishment of the right to be divided into posts, and authorization at different levels. The check and balance mechanism of preventing corruption is the realistic requirement to improve the efficiency and level of internal management of the unit. It is an important measure to promote the government construction of national governance and rule by law. In order to effectively promote the reform and innovation of internal control evaluation theory and practice, this paper studies the evaluation mode of internal control in district (county) administrative institutions. The following innovative research results have been achieved: first, a comprehensive dynamic cycle evaluation model of internal control of administrative institutions is constructed. The model is based on the basic theory of administrative institutions, internal control and evaluation theory. System theory as the starting point, taking the basic elements of internal control of COSO as reference, puts forward that the evaluation of internal control should be raised to open and dynamic. From the perspective of cyclic systems engineering, from the unit level and the business level, internal control design and operation, control process and objectives, control activities and methods, the unit itself and regulatory needs to give comprehensive attention. Each evaluation cycle is divided into four parts: the evaluation premise, the evaluation process, the evaluation results and the evaluation improvement at the same time. Reasonable reflection of different evaluation cycle control design and operation effectiveness of continuous cycle improvement process. Comprehensive dynamic cycle evaluation model further enriched the internal control evaluation theory system. Second. Construction of district (county). Evaluation of Internal Control in Administrative institutions "Comprehensive dynamic cycle Evaluation Model-Index system based on qualitative and quantitative Analysis-Evaluation Information system based on Special Financial Network" The evaluation index system is based on the conceptual model. Drawing on the existing theoretical research results, according to the Ministry of Finance and Beijing Municipal Finance Bureau of internal control evaluation management requirements, combined with the actual work of administrative institutions. The expert group is composed of 203 representatives of academic and practical circles to select and prove the index. The AHP and manual distribution are combined to determine the index weight. Finally, 3 first-grade indexes and 16 second-level indexes are set up. The model realizes the internal control of district (county) administrative institutions in the process of self-evaluation and supervision department external evaluation of the network environment, content standards, evaluation reports, defect identification, improve supervision. Data analysis, data preservation and other aspects of balance and unity. Third, carried out the district (county) administrative institutions internal control evaluation model case analysis. Beijing Pinggu District 10 units as a case study. Implement self-evaluation and external evaluation, form evaluation report, analyze the effectiveness of internal control, internal control defects, defect improvement and other data comprehensive classification and statistical analysis. Some suggestions are put forward for the supervision department to strengthen the guidance of internal control construction and the application of evaluation results. And creatively put forward "administrative institutions based on the comprehensive dynamic cycle evaluation model of internal control effectiveness classification and promotion measures". The case analysis results are consistent with the unit internal control situation, and verify the scientific nature of the evaluation model. The rationality of the index system and the convenience and efficiency of the information system have extensive maneuverability and extensibility in all districts and counties of the country.
【學(xué)位授予單位】：中國地質(zhì)大學(xué)(北京)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2016
【分類號】：F810.6

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