發(fā)布時(shí)間：2018-05-04 21:43

  本文選題：內(nèi)部控制 + 單位層面��； 參考：《重慶理工大學(xué)》2017年碩士論文

【摘要】：2011年11月,財(cái)政部擬定了《行政事業(yè)單位內(nèi)部控制規(guī)范》(征求意見稿)。在2012年12月印發(fā)了《行政事業(yè)單位內(nèi)部控制規(guī)范》(試行)。2015年1月,《財(cái)政部法律風(fēng)險(xiǎn)內(nèi)部控制辦法(試行)》等八個(gè)專項(xiàng)內(nèi)部控制辦法印發(fā)實(shí)施。2015年12月4日,財(cái)政部《關(guān)于加強(qiáng)財(cái)政內(nèi)部控制工作的若干意見》(財(cái)監(jiān)[2015]86號(hào)),提出深刻認(rèn)識(shí)加強(qiáng)內(nèi)部控制的重要意義,加強(qiáng)財(cái)政內(nèi)部控制建設(shè)的組織領(lǐng)導(dǎo),推進(jìn)財(cái)政內(nèi)部控制制度體系建設(shè),推進(jìn)財(cái)政內(nèi)部控制執(zhí)行體系建設(shè),加強(qiáng)財(cái)政內(nèi)部控制信息化建設(shè),加強(qiáng)財(cái)政內(nèi)部控制宣傳教育等意見。2016年6月27日,財(cái)政部《關(guān)于部屬單位制定高風(fēng)險(xiǎn)業(yè)務(wù)專項(xiàng)內(nèi)控辦法有關(guān)工作的通知》提出單位要梳理和甄別出本單位高風(fēng)險(xiǎn)業(yè)務(wù)流程,制定高風(fēng)險(xiǎn)業(yè)務(wù)流程專項(xiàng)內(nèi)部控制辦法�；诖吮尘�,2016年全國行政事業(yè)單位如火如荼地開展了內(nèi)部控制建設(shè)實(shí)施工作。為了更好地落實(shí)《行政事業(yè)單位內(nèi)部控制規(guī)范》,建立健全事業(yè)單位治理結(jié)構(gòu)。通過調(diào)研訪談A事業(yè)單位內(nèi)部控制建設(shè)的現(xiàn)狀及目前存在我問題,參照吸收《行政事業(yè)單位內(nèi)部控制規(guī)范》和《聯(lián)邦政府內(nèi)部控制標(biāo)準(zhǔn)》的理論體系的思想精髓,用于優(yōu)化A事業(yè)單位在內(nèi)部控制體系的建設(shè)過程中,在單位層面和業(yè)務(wù)層面突出顯現(xiàn)的問題,借以期待對(duì)其它單位內(nèi)部控制管理體系的建設(shè)實(shí)施有所借鑒。在具體的研究過程中,首先查閱了國內(nèi)外關(guān)于內(nèi)部控制的相關(guān)研究,吸收《聯(lián)邦政府內(nèi)部控制標(biāo)準(zhǔn)》中關(guān)于內(nèi)部控制的整合觀,參考借鑒《行政事業(yè)單位內(nèi)部控制規(guī)范》中對(duì)內(nèi)部控制目標(biāo)的闡述,構(gòu)建了一個(gè)分析事業(yè)單位內(nèi)部控制的框架,在此基礎(chǔ)上,結(jié)合A事業(yè)單位調(diào)研、訪談、會(huì)議紀(jì)要等一手資料,從構(gòu)建的事業(yè)單位內(nèi)部控制分析框架下,重點(diǎn)從單位層面的五個(gè)模塊和業(yè)務(wù)層面的六個(gè)模塊,針對(duì)性地分析A事業(yè)單位目前內(nèi)部控制現(xiàn)狀及問題,并提出對(duì)單位制度、組織架構(gòu)、歸口管理、流程控制等的優(yōu)化建議。
[Abstract]:In November 2011, the Ministry of Finance formulated the Internal Control Standard for Administrative institutions. In December 2012, eight special internal control measures, including the Code of Internal Control for Administrative institutions (for trial implementation) and the measures for Internal Control of legal risks of the Ministry of Finance (on a trial basis), were issued and implemented in January 2015. Some opinions of the Ministry of Finance on strengthening the work of Internal Financial Control [2015] 86, the Ministry of Finance put forward a profound understanding of the importance of strengthening the internal control, strengthening the organizational leadership of the construction of the internal financial control, and promoting the construction of the financial internal control system. Views on promoting the implementation system of Financial Internal Control, strengthening the Informatization of Financial Internal Control, and strengthening the publicity and Education of Financial Internal Control. June 27, 2016, The circular of the Ministry of Finance on the work of formulating special internal control measures for high risk business units suggests that units should sort out and identify their own high risk business processes and formulate special internal control measures for high risk business processes. Based on this background, in 2016, the national administrative institutions carried out the implementation of internal control in full swing. In order to better implement the internal control norms of administrative institutions, establish and improve the governance structure of public institutions. By investigating and interviewing the present situation of the internal control construction of the A institution and the existing problems, referring to the essence of the theoretical system of the internal control standard of the administrative institution and the federal government internal control standard, the author refers to the quintessence of the theoretical system of the internal control standard of the administrative institution and the federal government. In order to optimize the construction process of internal control system of A institution, the problems highlighted at unit level and business level can be expected to be used for reference to the construction and implementation of internal control management system in other units. In the specific research process, we first refer to the domestic and foreign related research on internal control, absorb the integration view of internal control in the Federal Government Internal Control Standard. Referring to the exposition of the goal of internal control in the Standard of Internal Control of Administrative institutions, this paper constructs a framework for analyzing the internal control of institutions. On this basis, combining with the investigation and interview of A institutions, Meeting minutes and other primary materials, under the framework of internal control analysis of public institutions, focusing on five modules at the unit level and six modules at the business level, the current situation and problems of internal control in A institution are analyzed pertinently. And put forward to the unit system, organizational structure, focus management, process control and other optimization recommendations.
【學(xué)位授予單位】：重慶理工大學(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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