本文選題：事業(yè)單位 + 內(nèi)部控制��； 參考：《吉林大學(xué)》2014年碩士論文

【摘要】：內(nèi)部控制是事業(yè)單位進行現(xiàn)代化管理的重要組成部分。近年來，隨著中國經(jīng)濟體制改革不斷深入的同時，事業(yè)單位體制改革也在日益推進，這使得我國事業(yè)單位的運營環(huán)境發(fā)生了很大的變化，但是就目前情況來看，我們大部分事業(yè)單位對內(nèi)部控制的重視程度不夠，事業(yè)單位尚未形成一個統(tǒng)一的內(nèi)部控制體系，導(dǎo)致事業(yè)單位管理不能向更高的層次發(fā)展，因此建設(shè)完善的事業(yè)單位內(nèi)部控制制度，對提高事業(yè)單位的內(nèi)部管理水平，加強廉政建設(shè)有著重要意義。 為了加強行政事業(yè)單位內(nèi)部控制體系完善和制度建設(shè)，我國財政部于2011年11月向全國發(fā)布了《行政事業(yè)單位內(nèi)部控制規(guī)范》（征求意見稿），經(jīng)過一年的討論和實地調(diào)研，于2012年正式發(fā)布了《行政事業(yè)單位內(nèi)部控制規(guī)范（試行)》，并在2013年頒發(fā)實施了新的《事業(yè)單位會計準則》、《事業(yè)單位會計制度》，這些法規(guī)制度對事業(yè)單位的內(nèi)部控制做了具體的規(guī)定，這標(biāo)志著我國行政事業(yè)單位內(nèi)部控制建設(shè)進入實質(zhì)性操作階段。 本文綜合考慮COSO內(nèi)部控制框架、《企業(yè)內(nèi)部控制基本規(guī)范》和《行政事業(yè)單位內(nèi)部控制規(guī)范（試行)》的相關(guān)內(nèi)容，對《行政事業(yè)單位內(nèi)部控制規(guī)范（試行)》進行進一步的探討，并建立本文的研究框架，運用規(guī)范研究和案例研究的方法，，以吉林省地理信息院為研究對象，從五要素出發(fā)分析吉林省地理信息院的內(nèi)部控制的缺點和不足，分析吉林省地理信息院內(nèi)部控制建設(shè)與實施過程中內(nèi)部環(huán)境、風(fēng)險評估、控制方法、信息與溝通、監(jiān)督評價方面存在的問題，即內(nèi)部控制環(huán)境缺失、缺乏有效的控制活動、信息溝通不暢、監(jiān)督檢查作用不夠明顯。分析其原因主要是由于單位領(lǐng)導(dǎo)對內(nèi)部控制不夠重視，全體員工的內(nèi)部控制意識不強、風(fēng)險防范意識淡薄、技術(shù)條件落后信息化程度低、缺乏有效的激勵機制、內(nèi)部審計缺乏獨立性以及外部監(jiān)督乏力。通過對問題及原因的梳理，提出吉林省地理信息院內(nèi)部控制體系的完善建議，從完善內(nèi)部環(huán)境、建立風(fēng)險評估、控制活動的具體業(yè)務(wù)流程和控制措施、信息建設(shè)與內(nèi)部監(jiān)督、吉林省地理信息院內(nèi)部控制執(zhí)行保障體系等方面進行建議的構(gòu)建和論證。 本文以吉林省地理信息院為具體案例，從其實際情況出發(fā)，深入了解其內(nèi)部控制的狀況，提出完善政策，對進一步完善該單位的內(nèi)部控制體系具有參考借鑒意義，同時，本文分析的吉林省地理信息院內(nèi)部控制的問題在其他很多事業(yè)單位也可能存在，本文具有針對性的解決辦法對類似事業(yè)單位的內(nèi)部控制的建立與完善也有一定的參考價值。
[Abstract]:Internal control is an important part of modern management in institutions. In recent years, with the deepening of China's economic system reform, the institutional reform of public institutions is also advancing day by day. This has caused great changes in the operating environment of our institutions, but from the point of view of the current situation, Most of our institutions do not attach enough importance to internal control, and institutions have not yet formed a unified internal control system, resulting in the failure of institutions' management to develop to a higher level. Therefore, it is of great significance to build a perfect internal control system for public institutions to improve their internal management level and strengthen the construction of a clean government. In order to strengthen the improvement of internal control system and system construction of administrative institutions, the Ministry of Finance of our country issued to the whole country in November 2011 the "Standard for Internal Control of Administrative institutions" (draft of soliciting opinions, after one year of discussion and field investigation), In 2012, the Standard for Internal Control of Administrative institutions (for trial implementation) was officially issued, and the new Accounting Standards for institutions, the Accounting system for institutions, were issued and implemented in 2013. These laws and regulations regulate the internal control of institutions. Made specific provisions, This marks the internal control of administrative institutions in China into the substantive stage of operation. Considering the relevant contents of the internal control framework of COSO, the basic Standard of Enterprise Internal Control and the Standard of Internal Control of Administrative Institution (trial), this paper makes a further discussion on the Internal Control Standard of Administrative Institution (try out). And set up the research frame of this article, use the method of normative research and case study, take Jilin Province Geography Information Institute as the research object, analyze the shortcomings and shortcomings of the internal control of Jilin Geographic Information Institute from the five elements. This paper analyzes the internal environment, risk assessment, control methods, information and communication, supervision and evaluation in the process of internal control construction and implementation in Jilin Provincial Geographic Information Institute, that is, the lack of internal control environment and the lack of effective control activities. Information communication is not smooth, the role of supervision and inspection is not obvious enough. The main reasons are that the leaders of the unit pay less attention to the internal control, the internal control consciousness of all the staff is not strong, the awareness of risk prevention is weak, the technical condition is backward and the information level is low, and the effective incentive mechanism is lacking. Internal audit lacks independence and external supervision is weak. Through combing the problems and reasons, the paper puts forward some suggestions for perfecting the internal control system of Jilin Provincial Geographic Information Institute, including perfecting the internal environment, establishing the risk assessment, controlling the specific business process and control measures of the activities, information construction and internal supervision. Jilin Geographic Information Institute internal control implementation system and other aspects of the construction and argumentation. This article takes Jilin Province Geographic Information Institute as the concrete case, proceeds from its actual situation, deeply understands its internal control condition, proposes the consummation policy, has the reference significance to the further consummation this unit's internal control system, at the same time, The problems of internal control in Jilin Geographic Information Institute may also exist in many other institutions, and this paper has some reference value for the establishment and improvement of internal control of similar institutions.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F810.6

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相關(guān)期刊論文 前2條

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