發(fā)布時(shí)間：2018-06-23 14:05

  本文選題：行政單位 + 內(nèi)部控制�。� 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2013年碩士論文

【摘要】：隨著我國(guó)改革開放和社會(huì)的不斷發(fā)展，我國(guó)的社會(huì)正在發(fā)生著深刻的變革。政府對(duì)行政單位投入的財(cái)政資金正在不斷加大，行政單位的內(nèi)部管理水平對(duì)于資金的使用效率起著決定性的作用。內(nèi)部控制對(duì)于單位內(nèi)部的管理所表現(xiàn)出的作用就越來(lái)越重要。越來(lái)越多的人意識(shí)到建立一套完善內(nèi)部控制體系的重要意義。財(cái)政部為了進(jìn)一步提高行政事業(yè)單位內(nèi)部管理水平，，規(guī)范內(nèi)部控制，加強(qiáng)廉政風(fēng)險(xiǎn)防控機(jī)制，制定了《行政事業(yè)單位內(nèi)部控制規(guī)范（試行）》，該規(guī)范自2014年1月1日起施行。 建設(shè)完善的內(nèi)部控制制度是所有組織和機(jī)構(gòu)正常運(yùn)轉(zhuǎn)的制度基礎(chǔ)，對(duì)于行政單位來(lái)說(shuō)，只有建立了良好的內(nèi)部控制制度，才能夠不斷的提升單位的內(nèi)部管理水平，防范內(nèi)部風(fēng)險(xiǎn)，確保各項(xiàng)行政活動(dòng)的順利執(zhí)行。它不僅關(guān)系到行政單位內(nèi)部的內(nèi)部各項(xiàng)活動(dòng)的整體運(yùn)行，也關(guān)系到整個(gè)國(guó)民經(jīng)濟(jì)是否能健康發(fā)展。近些年來(lái)，我國(guó)企業(yè)的內(nèi)部控制發(fā)展較快，行政事業(yè)單位的內(nèi)部控制仍然很薄弱，隨著行政事業(yè)單位的改革，從原來(lái)的辦事效率低，浪費(fèi)等不良現(xiàn)象嚴(yán)重，到現(xiàn)在提高效率，降低成本，走向市場(chǎng)，優(yōu)化服務(wù)，爭(zhēng)取效益達(dá)到最大化。要實(shí)現(xiàn)這一系列的變化，建立一套完整且運(yùn)行良好的內(nèi)控制度就十分重要。 本文在介紹內(nèi)部控制基本理論的基礎(chǔ)上，以A行政單位為例，對(duì)其單位的概述、現(xiàn)狀、存在的問(wèn)題以及問(wèn)題的原因進(jìn)行了分析，在此基礎(chǔ)上，對(duì)A單位內(nèi)部控制的完善提出了構(gòu)想，分別從預(yù)算管理、資金管理、資產(chǎn)管理進(jìn)行了講述。最后得出結(jié)論：只有通過(guò)建立健全A單位的內(nèi)部控制體系，才能夠使其不斷健康良好的發(fā)展。該問(wèn)題不但對(duì)A行政單位的發(fā)展有著重要意義，也能夠?yàn)槠渌嚓P(guān)行政單位內(nèi)部控制改革提供借鑒意義。
[Abstract]:With the reform and opening up and the continuous development of society, our society is undergoing profound changes. The financial funds invested by the government to the administrative units are increasing continuously, and the internal management level of the administrative units plays a decisive role in the efficiency of the use of funds. Internal control plays a more and more important role in the internal management of the unit. More and more people realize the importance of establishing a perfect internal control system. In order to further improve the internal management level of administrative institutions, standardize internal control, and strengthen the mechanism of preventing and controlling risks in a clean government, the Ministry of Finance has formulated the Internal Control Standard for Administrative institutions (for trial implementation), which has been in force since January 1, 2014. The establishment of a sound internal control system is the basis for the normal operation of all organizations and institutions. For administrative units, only when a good internal control system is established, can the internal management level of the units be continuously enhanced. Guard against internal risks and ensure the smooth implementation of various administrative activities. It not only relates to the whole operation of internal activities in administrative units, but also relates to the healthy development of the whole national economy. In recent years, the internal control of enterprises in our country has developed rapidly, and the internal control of administrative institutions is still very weak. With the reform of administrative institutions, the bad phenomena, such as low efficiency and waste, have been serious, and now the efficiency has been improved. Reduce the cost, go to the market, optimize the service, strive for the maximum benefit. In order to realize this series of changes, it is very important to establish a complete and well-run internal control system. On the basis of introducing the basic theory of internal control, taking A administrative unit as an example, this paper analyzes the outline of the unit, the present situation, the existing problems and the causes of the problems. This paper puts forward some ideas about the perfection of internal control of unit A, including budget management, capital management and asset management. Finally, it is concluded that only by establishing and perfecting the internal control system of unit A can we make it develop healthily and well. This problem is not only of great significance to the development of A administrative unit, but also to the internal control reform of other related administrative units.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F810.6

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