本文關鍵詞：某公益性事業(yè)單位內(nèi)部控制問題研究　出處：《財政部財政科學研究所》2014年碩士論文　論文類型：學位論文

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【摘要】：近年來隨著國家對公共服務的投入不斷加大,事業(yè)單位的內(nèi)部控制問題受到了社會越來越多的關注,建立健全有效的事業(yè)單位內(nèi)部控制體系對現(xiàn)代事業(yè)單位來說也是至關重要的。但目前事業(yè)單位內(nèi)控體系的建立還處在初級階段,很多制度還不完善存在許多漏洞,為解決這些問題2012年財政部制定了《行政事業(yè)單位內(nèi)部控制規(guī)范(試行)》(財會(2012)21號)。本文首先通過閱讀大量的國內(nèi)文獻、書籍、法律法規(guī)等采用文獻研究法、描述性研究法論述了事業(yè)單位內(nèi)部控制的基本理論,包括內(nèi)部控制內(nèi)涵及要素、事業(yè)單位的特點及分類、事業(yè)單位內(nèi)部控制的主體、客體、事業(yè)單位內(nèi)部控制方法。然后第三章運用案例分析法和經(jīng)驗研究法以某公益性事業(yè)單位為研究對象,提出該事業(yè)單位內(nèi)部控制現(xiàn)狀和存在的問題及原因。包括預算控制效率低；內(nèi)部控制意識薄弱,人員素質(zhì)參差不齊；崗位設置不合理,職責不清；內(nèi)部監(jiān)督不完善,缺乏有效的風險評估機制。第四章首先闡述了事業(yè)單位內(nèi)部控制的目標然后借鑒COSO報告提出的內(nèi)部控制五要素從控制環(huán)境、風險評估、控制活動、信息與溝通、監(jiān)督方面對該事業(yè)單位的內(nèi)部控制體系構建提出幾點建議。分析和研究這些問題,有利于加強和完善該事業(yè)單位內(nèi)部控制制度,有效的規(guī)避監(jiān)管死角；在一定程度上能夠減少貪污和舞弊現(xiàn)象的產(chǎn)生,保證該事業(yè)單位公共職能的執(zhí)行；保證財政資金的安全和提高財政資金的使用效率；對該事業(yè)單位加強內(nèi)部控制具有現(xiàn)實指導意義。
[Abstract]:In recent years, with the increasing investment in public services, the internal control of public institutions has been attracting more and more attention. Establishing and improving effective internal control system of institutions is also very important for modern institutions. But at present, the establishment of internal control system in institutions is still at the initial stage. Many systems are not perfect. There are many loopholes. In order to solve these problems, in 2012, the Ministry of Finance formulated the internal control standard of administrative institutions (Trial) (Accounting 2012) 21. Firstly, by reading a lot of literature, books and other laws and regulations and institutions discussed the basic theory of internal control, adopts the methods of literature research, descriptive research method, including the internal control method of internal control connotation and elements, characteristics and classification of institutions and institutions of the internal control of the subject and object, institution. Then the third chapter uses case analysis and empirical research method to take a public welfare institution as the research object, and puts forward the current situation and existing problems and reasons of the internal control of the institution. Including budget control efficiency is low, internal control consciousness is weak, personnel quality is uneven, post setup is unreasonable, responsibility is not clear, internal supervision is imperfect, and there is no effective risk assessment mechanism. The fourth chapter introduces the objectives of internal control institutions and internal control system construction of the institutions from the control environment, risk assessment, control activities, information and communication and supervision and puts forward some suggestions from the COSO report the five elements of internal control. The analysis and study of these problems, to strengthen and improve the enterprise internal control system, effectively avoid the dead regulation; to reduce corruption and fraud in a certain extent, to ensure the public functions of the implementation; ensure the safety of the finance funds and improve the efficiency of the use of fiscal funds; internal practical significance control of the institutions to strengthen.
【學位授予單位】：財政部財政科學研究所
【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：1347300