【摘要】：黨的十八大提出到2020年要全面建成小康社會。要全面建成小康社會,社會保障在里面扮演著十分重要的角色,社會保障是市場經(jīng)濟的安全網(wǎng)、社會的穩(wěn)定器、勞動者的保護傘。社會保險作為社會保障最重要的內(nèi)容,其基金安全一向是國家和人民時刻關(guān)注的焦點問題。一直以來,就如何提升社保經(jīng)辦機構(gòu)的管理,確保社�；鸢踩�,保護參保人的“養(yǎng)命錢”,學(xué)術(shù)界、社會各界都提出各種建議意見。通過加強社保經(jīng)辦機構(gòu)內(nèi)部控制,構(gòu)建內(nèi)部控制體系,從而使社保經(jīng)辦機構(gòu)向標(biāo)準(zhǔn)化、信息化、規(guī)范化發(fā)展,這已成為政府在不斷探索的一個重要課題。本文正是以此為主線展開研究的。 本文共有五章構(gòu)成。 第一章,導(dǎo)論。本章主要闡明了為什么選擇《基于COSO框架的社會保險經(jīng)辦機構(gòu)內(nèi)部控制體系研究》為題進(jìn)行研究,此研究具有什么樣的現(xiàn)實意義,并進(jìn)行相關(guān)的國內(nèi)外文獻(xiàn)綜述,進(jìn)而說明本文的研究方法、邏輯框架和可能的創(chuàng)新之處。第二章,內(nèi)部控制理論概論。本章作為本文研究的基礎(chǔ)性鋪墊,分析了國內(nèi)外內(nèi)部控制概念,詳細(xì)闡述了COSO內(nèi)部控制框架,對COSO內(nèi)部控制五要素進(jìn)行全面的論述。第三章,廣州市社保經(jīng)辦機構(gòu)內(nèi)部控制現(xiàn)狀。本章闡述了廣州市社保經(jīng)辦機構(gòu)的發(fā)展及其內(nèi)部控制的現(xiàn)狀,社保經(jīng)辦機構(gòu)內(nèi)部控制的現(xiàn)狀不容樂觀,主要分析了其存在的六個方面不足。第四章,制約廣州市社保經(jīng)辦機構(gòu)內(nèi)部控制有效性的因素。這一章主要回答一個問題：廣州市社保經(jīng)辦機構(gòu)內(nèi)部控制體系建設(shè)受哪些因素制約?分析其受制約發(fā)展的內(nèi)外部因素。第五章,COSO框架下加強廣州市社保經(jīng)辦機構(gòu)內(nèi)部控制得對策。承接上述各章的分析,本章借鑒COSO內(nèi)控理論框架,構(gòu)建廣州市社保經(jīng)辦機構(gòu)內(nèi)部控制體系：建設(shè)良好的內(nèi)部控制環(huán)境；建立風(fēng)險識別和判斷的機制,加強風(fēng)險的控制；重構(gòu)社保經(jīng)辦業(yè)務(wù)控制工作；建立內(nèi)控信息溝通機制；加強監(jiān)督考評和獎懲機制。
[Abstract]:The 18th National Congress of the Party proposed to build a well-off society in an all-round way by 2020. To build a well-off society in an all-round way, social security plays a very important role in it. Social security is the safety net of the market economy, the stabilizer of the society, and the protective umbrella of the laborer. As the most important content of social security, the fund security of social insurance has always been the focus of national and people's attention. All along, academic circles and all walks of life have put forward various suggestions on how to improve the management of social security agencies, ensure the security of social security funds, and protect the insured's "life support money". By strengthening the internal control of the social security agency and constructing the internal control system, it has become an important subject for the government to develop the social security agency to standardization, information and standardization. This paper is the main line of the study. There are five chapters in this paper. Chapter one, introduction. This chapter mainly explains why the research on the internal control system of social insurance agencies based on COSO framework is chosen as the topic, what kind of practical significance this research has, and carries on the related literature review at home and abroad. Then it explains the research method, logical framework and possible innovation of this paper. Chapter two, introduction to the theory of internal control. As the foundation of this paper, this chapter analyzes the concept of internal control at home and abroad, expounds the framework of COSO internal control in detail, and comprehensively discusses the five elements of COSO internal control. The third chapter, Guangzhou social security agency agencies internal control status. This chapter describes the development of social security agencies in Guangzhou and the current situation of their internal control, the status of internal control of social security agencies is not optimistic, mainly analyzes the existence of six aspects of the deficiencies. Chapter four, the factors that restrict the effectiveness of the internal control of social security agencies in Guangzhou. This chapter mainly answers a question: what factors restrict the construction of the internal control system of social security agencies in Guangzhou? Analyze the internal and external factors which restrict its development. Chapter five: strengthen the internal control of social security agencies in Guangzhou under COSO framework. Based on the analysis of the above chapters, this chapter constructs the internal control system of social security agencies in Guangzhou based on the framework of COSO internal control theory: building a good internal control environment, establishing a mechanism for risk identification and judgment, and strengthening risk control; Reconstructing the business control work of social security administration; establishing internal control information communication mechanism; strengthening supervision, evaluation, reward and punishment mechanism.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F842.3

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