本文選題：內(nèi)部控制 + 事業(yè)單位　； 參考：《東北財經(jīng)大學》2013年碩士論文

【摘要】：事業(yè)單位是政府公共服務職能的重要載體,其涵蓋的范圍包括教育、科技、文化、衛(wèi)生等諸多領域,事業(yè)單位資產(chǎn)是事業(yè)單位履行職能的物質(zhì)基礎,是政府公共財產(chǎn)的重要組成部分。改革開放30多年來,隨著國家財力的不斷增強和公眾需求的不斷提高,我國行政事業(yè)性國有資產(chǎn)規(guī)模迅猛增長。2011年部門決算數(shù)據(jù)顯示,截至2011年12月31日,全國行政事業(yè)單位國有資產(chǎn)總額達到13.35萬億元,其中,凈資產(chǎn)總額為8.76萬億元,約占全部國有凈資產(chǎn)總額的三分之一。雖然近年來事業(yè)單位財務管理水平和經(jīng)濟活動的合規(guī)合法性總體上得到不斷提升,但是,部分單位仍存在管理制度設計不完善,實際執(zhí)行不到位,監(jiān)督走過場等問題。2012年11月29日,財政部印發(fā)《行政事業(yè)單位內(nèi)部控制規(guī)范(試行)》通知,2013年6月19日,北京市召開了行政事業(yè)單位內(nèi)部控制試點工作啟動會,布置內(nèi)控試點工作,確定13家行政事業(yè)單位作為試點單位,先行先試,為2014年全面推開做好準備。基于此,本文在事業(yè)單位分類改革的背景下,選取內(nèi)部控制這一微觀視角來研究行政事業(yè)單位自身的資產(chǎn)管理模式,通過發(fā)現(xiàn)問題,分析原因,再借鑒相關經(jīng)驗,設計出一個分類的、可行的事業(yè)單位資產(chǎn)管理模式及其實現(xiàn)路徑。 本文在研究過程中首先確定事業(yè)單位的定義、事業(yè)單位資產(chǎn)的內(nèi)涵、界定行政事業(yè)單位資產(chǎn)管理模式。在此基礎上向各類別事業(yè)單位發(fā)放了大量的內(nèi)部控制與資產(chǎn)管理調(diào)查問卷,并根據(jù)問卷回收的結(jié)果,總結(jié)了事業(yè)單位內(nèi)部控制與資產(chǎn)管理方面的相關問題,還進一步深入發(fā)現(xiàn)了公益類事業(yè)單位的特殊問題,并分析了其發(fā)生的原因,筆者通過閱讀優(yōu)秀案例,總結(jié)了解決這些問題的先進經(jīng)驗,在學習先進經(jīng)驗的基礎上分類別設計出了事業(yè)單位的資產(chǎn)管理模式,并指出了其實現(xiàn)路徑。 通過對事業(yè)單位的內(nèi)部控制與資產(chǎn)管理方面的調(diào)查研究,筆者認為,事業(yè)單位的內(nèi)部控制方面,信息與溝通和內(nèi)部監(jiān)督是薄弱之處,事業(yè)單位的資產(chǎn)管理方面,資產(chǎn)清查與監(jiān)督是薄弱之處,公益類事業(yè)單位的特殊問題主要有資產(chǎn)管理目標更不明確,資產(chǎn)日常管理制度更不適用,資產(chǎn)使用浪費情況更嚴重,資產(chǎn)清查更加不主動,資產(chǎn)處置流程更加的不合理,內(nèi)審監(jiān)督有效性更低。筆者認為,解決這些問題的方法主要有信息化、制度化、流程化、監(jiān)督部門相互牽制以及控制關鍵環(huán)節(jié),并在此過程中輔以合理的績效評價與風險管理。 本文采取的研究方法是定量分析法和定性分析法相結(jié)合,首先從中國會計年鑒中搜集了大量事業(yè)單位方面的數(shù)據(jù)進行定量分析,筆者與同門還向全國事業(yè)單位發(fā)放了調(diào)查問卷,問卷發(fā)放的單位涵蓋了高校、醫(yī)院、食品監(jiān)督局、農(nóng)機局、糧食局、消防隊等162家各類型的事業(yè)單位,對這些事業(yè)單位內(nèi)部控制及資產(chǎn)管理具體情況進行了調(diào)查,掌握了第一手資料。其次通過閱讀各地事業(yè)單位資產(chǎn)管理方面的最新案例,學習先進經(jīng)驗,對事業(yè)單位的資產(chǎn)管理模式進行了定性的設計,從而更有說服力的從內(nèi)部控制的視角闡述了事業(yè)單位資產(chǎn)管理模式設計與實現(xiàn)路徑的問題。 本文的創(chuàng)新點主要有三處。創(chuàng)新點之一是本文主要考慮設計的是事業(yè)單位自身的資產(chǎn)管理模式,是從微觀角度出發(fā)的,由于現(xiàn)在的事業(yè)單位資產(chǎn)管理模式方面的研究大多數(shù)集中在宏觀管理模式,即體制問題上,對事業(yè)單位自身內(nèi)部的資產(chǎn)管理模式設計并沒有具體的說明,因此存在進一步研究的必要性。創(chuàng)新點之二是順應國家對事業(yè)單位分類改革的潮流,將事業(yè)單位分類研究,根據(jù)不同的事業(yè)單位類別設計不同的資產(chǎn)管理模式。創(chuàng)新點之三是將調(diào)查問卷分為了兩部分,一部分是對于內(nèi)部控制現(xiàn)狀的調(diào)查,一部分是對于資產(chǎn)管理現(xiàn)狀的調(diào)查,旨在了解資產(chǎn)管理現(xiàn)狀、優(yōu)化資產(chǎn)管理模式的同時,能夠從內(nèi)部控制的角度出發(fā),對完善行政事業(yè)單位資產(chǎn)管理模式提出建議和意見。 不可否認,本文的研究仍有一些不足之處。由于事業(yè)單位的特殊性質(zhì),其數(shù)據(jù)很難獲取。筆者在搜集數(shù)據(jù)時,主要參考了中國會計年鑒以及財政部網(wǎng)站相關信息。可搜集的總體性統(tǒng)計數(shù)據(jù)截止到2010年末,這造成了一定的局限性。在問卷搜集方面,筆者所搜集的問卷主要集中在遼寧省以及北京、黑龍江等鄰近省市,來自全國其他地區(qū)的問卷數(shù)量較少,所以在說明問題方面,有一定的局限性。另外,問卷搜集到的數(shù)量有限,有一些事業(yè)單位的領導并不愿意本單位的內(nèi)部情況外泄,這也導致了一定的局限性。
[Abstract]:The public service unit is an important carrier of the government's public service function, which covers the fields of education, science, technology, culture, health and so on. The assets of the institutions are the material basis for the institutions to perform their functions, and the important part of the public property of the government. In the more than 30 years of reform and opening up, with the continuous enhancement of the state's financial resources and the public demand Continuous improvement, the rapid growth of China's administrative state-owned assets in.2011 year's final accounts data show that as of December 31, 2011, the total amount of national assets of the national administrative institutions reached 13 trillion and 350 billion yuan, of which the total net assets were 8 trillion and 760 billion yuan, accounting for about 1/3 of the total net assets of all countries. In general, the standard of the level of financial management and the compliance of economic activities has been continuously improved. However, some units still have imperfect management system design, lack of actual implementation, supervision over the field and so on. In November 29th.2012, the Ministry of Finance issued the internal control code for administrative institutions (trial), June 19, 2013, Beijing city. The starting meeting of the internal control pilot work of the administrative institutions was held, the pilot work of internal control was arranged, and the 13 administrative institutions were selected as the pilot units, and the first trial was prepared. Based on this, this paper selected the micro perspective of internal control to study the administrative undertakings under the background of the classification reform of the institutions. By finding out the problems, analyzing the reasons, and drawing on the relevant experience, a classified and feasible asset management model and its realization path are designed by the asset management model of its own.
This paper first defines the definition of the institution, the connotation of the assets of the institution, and defines the asset management mode of the administrative institutions. On this basis, a large number of internal control and asset management questionnaires are issued to various categories of institutions, and the internal control and assets of the institutions are summed up according to the results of the recovery of the questionnaire. The problems related to the management are further found, and the special problems of public welfare institutions are further discovered and the reasons are analyzed. Through reading excellent cases, the author summarizes the advanced experience of solving these problems, and designs the asset management mode of the institutions on the basis of learning advanced experience. The reality is the path.
Through the investigation and Research on internal control and asset management of institutions, the author thinks that information and communication and internal supervision are weak points in the internal control of institutions, and assets management, asset inventory and supervision are weak points, and the special problems of public welfare institutions are mainly asset management. The standard is not clear, the daily management system of assets is not applicable, the waste of assets is more serious, the inventory of assets is more unactive, the process of asset disposal is more unreasonable, and the effectiveness of internal audit supervision is lower. The author believes that the methods to solve these problems are mainly information, institutionalized and process, and the supervision departments have mutual control and control. The key link is supplemented by reasonable performance evaluation and risk management in this process.
The research method adopted in this paper is the combination of quantitative analysis and qualitative analysis. First, it collected a large number of data from the Chinese accounting yearbook to carry out quantitative analysis. The author and the same door also issued a questionnaire to the national institutions. The units covered by the questionnaire cover universities, hospitals, food Supervision Bureau, agricultural machinery bureau, grain. The Food Bureau and the fire brigade and other 162 types of institutions have investigated the specific conditions of internal control and asset management in these institutions and mastered the first-hand information. Secondly, through reading the latest cases of asset management in various institutions, the advanced experience is learned and the asset management model of institutions has been set up qualitatively. Therefore, it is more convincing from the perspective of internal control to explain the design and implementation path of asset management mode in public institutions.
There are three main innovation points in this paper. One of the innovation points is that the main consideration of the design is the asset management model of the institution itself. It is from the micro point of view, because most of the research on the asset management mode of present institutions is concentrated on the macro management mode, that is, on the institutional problem, the internal capital of the institution itself. There is no specific explanation for the design of production management model, so there is a necessity for further research. The two innovation point is to adapt the state to the trend of the classification reform of the institutions, classify the institutions and design the different asset management patterns according to the different categories of institutions. The three of the innovation points is divided into two parts. One part is the investigation of the current situation of internal control, part of which is the investigation of the status of asset management. It aims to understand the status of asset management and optimize the mode of asset management. At the same time, it can make suggestions and suggestions to improve the management mode of the administrative institutions from the perspective of internal control.
It is undeniable that the research of this paper still has some shortcomings. Because of the special nature of the institution, the data is difficult to obtain. When I collect the data, I mainly refer to the Chinese accounting Yearbook and the relevant information of the Ministry of Finance website. The collectivity statistics that can be collected up to the end of 2010, which has caused certain limitations. The questionnaire mainly concentrated in Liaoning Province, Beijing, Heilongjiang and other neighboring provinces and cities, and the number of questionnaires from other parts of the country is small, so there are some limitations in explaining the problem. In addition, the quantity of the questionnaire is limited, there are some leaders of the institutions and do not want the internal situation of the unit. It also leads to some limitations.
【學位授予單位】：東北財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F810.6

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