本文選題：內(nèi)部控制　切入點：行政事業(yè)單位　出處：《吉林財經(jīng)大學》2017年碩士論文　論文類型：學位論文

【摘要】：目前,行政事業(yè)機構是國內(nèi)公共事項的重要管理單位,這些單位大都存有“官本位”思想嚴重、辦事過程繁雜、業(yè)務辦理效率過慢、內(nèi)部管控粗糙、依照有關行政規(guī)定的認知薄弱等不足,嚴重影響到公共事務工作的開展,致使人們對公共職能踐行的成效愈來愈不滿。特別是伴隨群眾權利保護認知的逐漸深化,行政事業(yè)機構一定要提升辦理速率和成效,加強內(nèi)部控制機制建設,在一定程度上緩解群眾對廉政的需要和行政機構所提供服務間的沖突,來推動國內(nèi)行政事業(yè)機構變革工作的順暢實施,同時也是我國打造新型政府的必然選擇。F檢察院是吉林省的一家地級市檢察行政機關,從2011年開始推行內(nèi)部管理改革升級工作,提高本身電子化建設水平,統(tǒng)一基層工作者的辦事過程,改進和健全內(nèi)控體系,取得了顯著成效。但是,由于F檢察院現(xiàn)有員工對內(nèi)部控制理論理解不到位,自身體制與管理模式較具特殊性,學習與參考途徑有限,F檢察院的內(nèi)部控制機制實施情況并不理想,內(nèi)部管理改革效果甚微;以目前情況來看,F檢察院存在內(nèi)部組織機構設置不合理、控制活動操作性較弱、風險評估體系缺失、績效考核不透明等問題。為此,本論文將F檢察院確定為研究對象,對其現(xiàn)階段內(nèi)部控制機制建立與實施情況展開深入地分析與探討,以找出提高F檢察院內(nèi)部控制的有效建議,為F檢察院的科學發(fā)展保駕護航。
[Abstract]:At present, administrative institutions are important management units of domestic public affairs. Most of these units have serious "official-oriented" ideas, complicated work processes, slow operation efficiency, and rough internal control. The weak cognition of relevant administrative regulations has seriously affected the development of public affairs and caused people to be more and more dissatisfied with the effectiveness of the public function, especially with the gradual deepening of the cognition of the protection of the rights of the masses. Administrative institutions must improve the processing speed and effectiveness, strengthen the construction of internal control mechanisms, and to a certain extent alleviate the conflict between the needs of the masses for a clean government and the services provided by administrative organizations. To promote the smooth implementation of the reform work of domestic administrative institutions, and at the same time is the inevitable choice for building a new government in our country. F Procuratorate is a prefecture-level municipal procuratorial administrative organ in Jilin Province. Since 2011, it has been carrying out internal management reform and upgrading work. Improving the level of electronic construction itself, unifying the work process of grass-roots workers, improving and perfecting the internal control system, has achieved remarkable results. However, because the existing staff of F Procuratorate do not have a good understanding of the internal control theory, The internal control mechanism of the procuratorate is not ideal and the effect of the internal management reform is very little. In view of the present situation, there are some problems in F Procuratorate, such as unreasonable internal organization setup, weak maneuverability of control activities, lack of risk assessment system, opaque performance appraisal and so on. Therefore, this paper determines F Procuratorate as the object of study. The establishment and implementation of the internal control mechanism at the present stage are analyzed and discussed in order to find out the effective suggestions for improving the internal control of F Procuratorate and to guarantee the scientific development of F Procuratorate.
【學位授予單位】：吉林財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F810.6

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