發(fā)布時間：2018-05-18 09:55

  本文選題：行政事業(yè)單位 + 一二一團　； 參考：《石河子大學》2014年碩士論文

【摘要】：內部控制一直以來都是各國各行業(yè)關注的重點，其中企業(yè)內部控制較為成熟，但是對行政事業(yè)單位內部控制的關注較少。尤其進入21世紀以后，我國經濟快速發(fā)展，導致行政事業(yè)單位在進行公共職能與監(jiān)督中，面臨的機遇與風險與日俱增，并且行政事業(yè)單位執(zhí)法不嚴，財政資金浪費嚴重等現象頻發(fā)，因此，加強行政事業(yè)單位內部控制迫在眉睫。而如何提高行政事業(yè)單位的管理水平、保證財政資金使用的效率、重視行政事業(yè)單位內部控制的發(fā)展是我們重點關注的問題。 新疆生產建設兵團作為世界唯一的“黨政軍企”合一的特殊組織，目前正處于轉型期，實行政企分離，強化行政事業(yè)職能。在這過程中，我們發(fā)現團場經營業(yè)績令人擔憂，而到目前為止，國內學者對其研究寥寥無幾，本文正是基于此，以第八師一二一團中行使行政與事業(yè)職能的團部及其所屬的十八個事業(yè)部門為對象，，了解其內部控制的現狀、發(fā)現問題、分析原因，提出建議改善其內部控制制度。通過個案研究，以點帶面，為其他兵團農牧團場提供參考和借鑒。 本文研究綜合運用調查研究和歸納演繹法等科學規(guī)范的研究方法。在界定行政事業(yè)單位內部控制的概念、介紹相關理論的基礎上，首先從整體上對一二一團內部控制狀況進行了診斷，之后針對團場主要經濟業(yè)務的控制活動進行了深入分析，分別提出其存在的問題。其次，從整體上與主要經濟業(yè)務進行整合分析其存在的原因。最后，從行政事業(yè)單位內部控制的五要素對優(yōu)化和完善一二一團內部控制提出針對性建議。 主要結論：一二一團內部控制體系正在逐步完善中，但是依舊存在一些問題，因此團場內部控制環(huán)境還需要進一步優(yōu)化、風險意識及應對能力仍需提高、控制活動重點關注、加強信息建設及審計監(jiān)督等。
[Abstract]:Internal control has always been the focus of attention of various industries in various countries, in which the internal control of enterprises is more mature, but the internal control of administrative institutions is less concerned. Especially after entering the 21st century, the rapid economic development of our country has led to the increasing opportunities and risks faced by administrative institutions in carrying out public functions and supervision, and the lax enforcement of laws by administrative institutions. Serious waste of financial funds and other phenomena occur frequently, therefore, it is urgent to strengthen the internal control of administrative institutions. How to improve the management level of administrative institutions, ensure the efficiency of the use of financial funds, and attach importance to the development of internal control of administrative institutions are the key issues we pay attention to. Xinjiang production and Construction Corps, as the world's only "party, government, military and enterprise" in one special organization, is in a transition period, the implementation of the separation of government and enterprises, strengthen the functions of administrative undertakings. In this process, we found that the performance of the farm management is worrying, and so far, there are very few researches on it by domestic scholars. This paper is based on this. This paper takes the regiment department of the eighth Division 121st regiment which exercises the function of administration and cause and the 18 public institution departments it belongs to as the object to understand the present situation of its internal control, find out the problems, analyze the reasons, and put forward some suggestions to improve its internal control system. Through the case study, to provide reference and reference for other Corps farm and pastoral farm. This paper studies scientific and normative research methods, such as investigation and inductive deduction. On the basis of defining the concept of internal control in administrative institutions and introducing the relevant theories, this paper first diagnoses the internal control situation of one or two groups as a whole, and then makes a deep analysis of the control activities of the main economic and business activities of the regiment. The existing problems are put forward respectively. Secondly, analyze the reason of its existence from the overall integration with the main economic business. Finally, from the five elements of internal control in administrative institutions, some suggestions are put forward to optimize and perfect the internal control of one or two groups. The main conclusion is that the internal control system of the 121 regiment is being gradually perfected, but there are still some problems. Therefore, the internal control environment of the regiment still needs to be further optimized, the risk awareness and coping ability still need to be improved, and the control activities focus on it. Strengthen information construction and audit supervision.
【學位授予單位】：石河子大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F810.6

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本文編號：1905389