本文選題：行政單位 + 內(nèi)部控制�。� 參考：《江蘇大學(xué)》2017年碩士論文

【摘要】：近幾年來行政單位不斷被曝光出挪用公款、貪污受賄、徇私舞弊等事件,這些事件帶來的影響極其惡劣,表明行政單位的內(nèi)部控制非常薄弱。行政單位是代表國家行使公共權(quán)力的機(jī)構(gòu),因此行政單位內(nèi)部控制尤為重要。我國迫切需要提高政府的辦事效率,改進(jìn)政府管理體制。因此,加強(qiáng)行政單位內(nèi)部控制是防止腐敗和社會(huì)發(fā)展的必然要求。為此國家財(cái)政部頒布了《行政事業(yè)單位內(nèi)部控制規(guī)范(試行)》,2014年1月1日起在全國范圍內(nèi)的行政事業(yè)單位中開始施行。隨后國家每年都在出臺(tái)新的政策,不斷促進(jìn)行政單位內(nèi)部控制建設(shè)。與此同時(shí)有大量學(xué)者研究行政事業(yè)單位內(nèi)部控制,但是行政單位與事業(yè)單位存在諸多不同,鮮有學(xué)者研究行政單位內(nèi)部控制。為了明確行政單位內(nèi)部控制的特點(diǎn),區(qū)分行政單位與事業(yè)單位內(nèi)部控制,本文主要以A市經(jīng)信委為例對(duì)行政單位內(nèi)部控制展開研究。本文在國家政策與內(nèi)部控制基本理論的基礎(chǔ)上,主要采用案例分析法對(duì)A市經(jīng)信委內(nèi)部控制進(jìn)行研究。通過發(fā)現(xiàn)問題、分析問題、解決問題的研究思路,對(duì)行政單位內(nèi)部控制展開詳細(xì)闡述。研究了A市經(jīng)信委內(nèi)部控制現(xiàn)狀,對(duì)其進(jìn)行基礎(chǔ)性評(píng)價(jià),初步了解該單位內(nèi)部控制建設(shè)存在的問題,并且附錄了基礎(chǔ)性評(píng)價(jià)報(bào)告。根據(jù)現(xiàn)狀存在的問題進(jìn)一步優(yōu)化A市經(jīng)信委內(nèi)部控制流程,并提出相應(yīng)的建議。單位層面需要明確崗位職責(zé)、分級(jí)授權(quán)審批、集體決策,支出管理嚴(yán)格把控資金流出,資產(chǎn)管理要明確負(fù)責(zé)部門,實(shí)行歸口管理,合同管理建立合同管理內(nèi)部控制制度,專項(xiàng)資金應(yīng)當(dāng)加強(qiáng)資金管控,做好事后監(jiān)督與評(píng)價(jià)。對(duì)所有行政單位內(nèi)部控制提出建議,并且呼吁國家制定行政單位內(nèi)部控制指南。加強(qiáng)行政單位內(nèi)部控制是防范國家財(cái)政資金流失和防止腐敗的重要舉措。行政單位應(yīng)當(dāng)加強(qiáng)歸口管理和集體決策,才能將財(cái)政資金投向正確的方向,才能保證單位提供公共服務(wù)工作順利進(jìn)行。通過加強(qiáng)內(nèi)部控制,使內(nèi)部控制有效地發(fā)揮良好的監(jiān)督作用,從而提高公共服務(wù)的效率和效果。
[Abstract]:In recent years, administrative units have been exposed to such incidents as misappropriation of public funds, corruption and bribery, favoritism and malpractice. These incidents have brought extremely bad effects, indicating that the internal control of administrative units is very weak.Administrative unit is the agency that represents the state to exercise public power, so internal control of administrative unit is particularly important.Our country urgently needs to improve the government's work efficiency, improves the government management system.Therefore, strengthening the internal control of administrative units is the inevitable requirement of preventing corruption and social development.For this reason, the Ministry of Finance promulgated the Standard for Internal Control of Administrative institutions (for trial implementation), which came into effect in administrative institutions nationwide on January 1, 2014.Subsequently, the country issued new policies every year to promote the construction of internal control of administrative units.At the same time, a large number of scholars study the internal control of administrative institutions, but there are many differences between administrative units and institutions, few scholars study the internal control of administrative units.In order to clarify the characteristics of the internal control of administrative units and distinguish the internal control between administrative units and public institutions, this paper mainly studies the internal control of administrative units with the example of the Economic and Social Commission of City A.Based on the basic theory of national policy and internal control, this paper mainly uses case analysis method to study the internal control of the Economic and Social Commission of A city.By finding, analyzing and solving the problems, the internal control of administrative units is expounded in detail.This paper studies the present situation of the internal control of the Economic and Social Commission in A city, evaluates it on the basis of its basic evaluation, preliminarily understands the problems existing in the construction of the internal control of the unit, and appends the basic evaluation report.According to the problems existing in the present situation, further optimize the internal control process of ACEC, and put forward corresponding suggestions.At the unit level, it is necessary to clarify the duties and responsibilities of the post, to authorize approval at different levels, to make collective decisions, and to strictly control the funds out of the expenditure management. The asset management should be clearly responsible for the department, implement the centralized management, and establish the internal control system of the contract management in the contract management.Special funds shall strengthen fund control and supervision and evaluation after the event.Make recommendations on internal control of all administrative units and call on the state to develop guidelines for internal control of administrative units.Strengthening internal control of administrative units is an important measure to prevent the loss of national financial funds and prevent corruption.Administrative units should strengthen centralized management and collective decision-making in order to put the financial funds in the right direction and ensure the smooth progress of the public service provided by the units.By strengthening the internal control, the internal control can effectively play a good supervisory role, thus improving the efficiency and effectiveness of the public service.
【學(xué)位授予單位】：江蘇大學(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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