本文選題：事業(yè)單位　切入點(diǎn)：內(nèi)部控制　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國經(jīng)濟(jì)體制改革的不斷深化,經(jīng)濟(jì)社會(huì)持續(xù)健康發(fā)展,國家財(cái)政收入也從1978年的1132億元左右增加到2015年的15.22萬億元,翻了100余倍,與此同時(shí),國家對(duì)服務(wù)支出也同時(shí)增長。但與此同時(shí),我國機(jī)關(guān)事業(yè)單位自身的管理水平較低,內(nèi)部控制缺失,特別是缺乏風(fēng)險(xiǎn)識(shí)別與評(píng)估的問題逐漸顯現(xiàn)出來。事業(yè)單位必須要完善內(nèi)控制度,切實(shí)改變管理水平低下的現(xiàn)狀,從而為公眾提供更好地服務(wù)。所以構(gòu)建適合事業(yè)單位自身發(fā)展需要的風(fēng)險(xiǎn)識(shí)別與評(píng)估體系,最終構(gòu)建一整套完善的內(nèi)部控制體系,已經(jīng)迫在眉睫。我國《行政事業(yè)單位內(nèi)部控制規(guī)范》將行政事業(yè)單位的內(nèi)部控制定義為“單位為實(shí)現(xiàn)控制目標(biāo),通過制定相關(guān)政策、實(shí)施積極有效的應(yīng)對(duì)措施和完善相應(yīng)的執(zhí)行程序,對(duì)經(jīng)濟(jì)活動(dòng)的風(fēng)險(xiǎn)進(jìn)行防范和管控”。規(guī)范中專門設(shè)立《風(fēng)險(xiǎn)評(píng)估和控制方法》,要求各單位對(duì)各類經(jīng)濟(jì)活動(dòng)的經(jīng)辦流程和操作方法進(jìn)行梳理,全面分析其可能存在的風(fēng)險(xiǎn),明確風(fēng)險(xiǎn)點(diǎn),選擇相應(yīng)的風(fēng)險(xiǎn)應(yīng)對(duì)措施,同時(shí),建立健全內(nèi)部控制制度,督促相關(guān)業(yè)務(wù)經(jīng)辦人員認(rèn)真落實(shí)。由此可見,進(jìn)行風(fēng)險(xiǎn)識(shí)別是風(fēng)險(xiǎn)管理的中間環(huán)節(jié),是發(fā)現(xiàn)風(fēng)險(xiǎn)的程序,是內(nèi)部控制活動(dòng)實(shí)施的基礎(chǔ)和前奏,風(fēng)險(xiǎn)識(shí)別和評(píng)估貫穿于整個(gè)內(nèi)部控制建立和完善的全過程,是內(nèi)部控制建設(shè)的重要內(nèi)容。風(fēng)險(xiǎn)識(shí)別的準(zhǔn)確性與全面性直接影響風(fēng)險(xiǎn)評(píng)估的成效,也直接影響后續(xù)內(nèi)部控制措施的選擇。本文通過對(duì)風(fēng)險(xiǎn)識(shí)別與評(píng)估理論進(jìn)行實(shí)證研究和案例分析,以某社保局退休經(jīng)辦部門風(fēng)險(xiǎn)識(shí)別和評(píng)估為研究對(duì)象,分析風(fēng)險(xiǎn)識(shí)別與評(píng)估的現(xiàn)狀及存在的問題,通過對(duì)該單位特定的業(yè)務(wù)活動(dòng)流程的分析,提出相應(yīng)的應(yīng)對(duì)措施,希望對(duì)事業(yè)單位加強(qiáng)風(fēng)險(xiǎn)識(shí)別與評(píng)估能力具有現(xiàn)實(shí)指導(dǎo)意義。
[Abstract]:With the deepening of China's economic system reform and the sustained and healthy economic and social development, the state financial revenue has also increased from about 113.2 billion yuan in 1978 to 15.22 trillion yuan in 2015, an increase of more than 100 times, while at the same time, State expenditure on services has also increased at the same time. At the same time, however, at the same time, the level of management of institutions and institutions in our country is relatively low, and the internal control is lacking. In particular, the problem of lack of risk identification and assessment has gradually emerged. Institutions must improve the internal control system and effectively change the situation of low management level. In order to provide better services to the public, so to build a risk identification and evaluation system suitable for the development needs of institutions themselves, and finally to build a complete set of perfect internal control system, The internal control of administrative institutions is defined as "by making relevant policies in order to achieve the control objectives," the internal control of administrative institutions is defined as "the internal control of administrative institutions". To implement active and effective response measures and improve the corresponding implementation procedures, "to prevent and control the risks of economic activities.". The regulations specifically set up the "risk Assessment and Control method", which requires all units to comb the operation process and operation methods of all kinds of economic activities, and to comprehensively analyze the risks that may exist. Make clear the risk point, select the corresponding risk response measures, establish and perfect the internal control system, urge the relevant business personnel to carry out it conscientiously. From this, we can see that risk identification is the intermediate link of risk management. It is the procedure of risk detection, the basis and prelude to the implementation of internal control activities. Risk identification and assessment run through the whole process of establishing and perfecting the internal control. The accuracy and comprehensiveness of risk identification directly affect the effectiveness of risk assessment. It also directly affects the choice of subsequent internal control measures. This paper takes the risk identification and evaluation of a retirement agency department of a social security bureau as the research object through empirical research and case analysis on the risk identification and evaluation theory. This paper analyzes the present situation and existing problems of risk identification and evaluation, and through the analysis of the specific business activity flow of the unit, puts forward corresponding countermeasures, hoping that it will have practical guiding significance for the institutions to strengthen the ability of risk identification and evaluation.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F810.6

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本文編號(hào)：1582629