本文選題：海南海事局　切入點(diǎn)：財(cái)務(wù)風(fēng)險(xiǎn)　出處：《大連海事大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著海事事業(yè)快速發(fā)展,識(shí)別并加強(qiáng)海南海事局財(cái)務(wù)風(fēng)險(xiǎn)管理,對(duì)于完善財(cái)務(wù)管理制度、明確管理者的責(zé)權(quán)利、提高職工風(fēng)險(xiǎn)意識(shí)、防范違法亂紀(jì)行為尤為必要。 本研究通過(guò)對(duì)文獻(xiàn)梳理,運(yùn)用公共財(cái)政理論、風(fēng)險(xiǎn)管理理論、財(cái)務(wù)風(fēng)險(xiǎn)評(píng)估理論等相關(guān)理論。緊密結(jié)合海南海事局的實(shí)際,分析海事局的公共財(cái)政屬性。深入開(kāi)展問(wèn)卷調(diào)查研究,借助對(duì)調(diào)查數(shù)據(jù)分析,了解海南海事局財(cái)務(wù)風(fēng)險(xiǎn)管理現(xiàn)狀,挖掘財(cái)務(wù)管理過(guò)程中存在的風(fēng)險(xiǎn)問(wèn)題,剖析其影響因素。闡述財(cái)務(wù)風(fēng)險(xiǎn)管理的環(huán)境,系統(tǒng)地對(duì)海南海事局的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行了識(shí)別、分析和評(píng)價(jià)。通過(guò)排查海事局財(cái)務(wù)管理過(guò)程中存在的風(fēng)險(xiǎn)隱患,深刻剖析造成隱患的成因,并從會(huì)計(jì)及相關(guān)人員素質(zhì)、內(nèi)部控制體系、預(yù)算管理模式、財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警體系等方面,對(duì)海南海事局財(cái)務(wù)風(fēng)險(xiǎn)預(yù)防與控制提出了一些具體的措施。研究表明,海事局在審批、報(bào)銷、支出、收費(fèi)、基建等環(huán)節(jié),存在財(cái)務(wù)風(fēng)險(xiǎn)的可能性較大,有少數(shù)職工財(cái)務(wù)風(fēng)險(xiǎn)意識(shí)淡薄,審批是風(fēng)險(xiǎn)的源頭和關(guān)鍵環(huán)節(jié)；海事局在財(cái)務(wù)狀況、資金管理、預(yù)算管理等方面存在輕微風(fēng)險(xiǎn),在物資采購(gòu)、工程基建、執(zhí)法收費(fèi)、資產(chǎn)管理等方面存在預(yù)警風(fēng)險(xiǎn),在典型事件方面存在高危風(fēng)險(xiǎn)。本研究主要采用問(wèn)卷調(diào)查法、定量分析法、個(gè)案研究法、文獻(xiàn)研究法等研究方法。
[Abstract]:With the rapid development of maritime affairs, it is necessary to identify and strengthen the financial risk management of Hainan Maritime Bureau for perfecting the financial management system, clarifying the responsibility and rights of the managers, raising the risk consciousness of the staff and workers, and preventing the illegal behavior. By combing the literature, applying the theory of public finance, the theory of risk management, the theory of financial risk assessment and so on, this research closely combines the actual situation of Hainan Maritime Bureau. This paper analyzes the attributes of public finance of the Bureau of Maritime Affairs, carries out a questionnaire survey in depth, analyzes the survey data, understands the present situation of financial risk management in Hainan Marine Bureau, and excavates the risk problems existing in the process of financial management. Analyzing the influencing factors, expounding the environment of financial risk management, systematically identifying, analyzing and evaluating the financial risk of Hainan Marine Bureau. Deeply analyze the causes of the hidden trouble, and from the accounting and related personnel quality, internal control system, budget management model, financial risk warning system, and so on, This paper puts forward some concrete measures for the prevention and control of financial risk in Hainan Maritime Safety Bureau. The research shows that there is a great possibility of financial risk in the examination and approval, reimbursement, expenditure, charge, capital construction, etc. A small number of staff and workers have a weak sense of financial risk, and approval is the source and key link of the risk; the MSA has minor risks in the financial situation, capital management, budget management, and so on, and charges for material procurement, engineering construction, and law enforcement. There are early warning risks in asset management and high risk in typical events. This study mainly adopts questionnaire method, quantitative analysis method, case study method, literature research method and other research methods.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F234

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本文編號(hào)：1585978