發(fā)布時(shí)間：2018-04-20 08:49

  本文選題：內(nèi)部控制 + 社�；�　； 參考：《北京交通大學(xué)》2017年碩士論文

【摘要】：經(jīng)過(guò)三十年的蓬勃發(fā)展,我國(guó)的社會(huì)保險(xiǎn)事業(yè)已經(jīng)成為民生領(lǐng)域的重點(diǎn)工作。然而在社�；鹨�(guī)模快速遞增的同時(shí),抽逃、挪用社會(huì)保險(xiǎn)基金的案例屢見(jiàn)不鮮。社會(huì)保險(xiǎn)基金的安全受到威脅,說(shuō)明對(duì)應(yīng)的社會(huì)保險(xiǎn)經(jīng)辦內(nèi)部控制還存在著不足,亟需完善。因此,本文以S社保中心為研究對(duì)象,在對(duì)其內(nèi)部控制現(xiàn)狀進(jìn)行分析梳理的基礎(chǔ)上,針對(duì)存在的問(wèn)題提出了相關(guān)的完善建議,以期能夠改善S社保中心的內(nèi)部控制現(xiàn)狀,提高其社保基金的安全水平。本文的寫(xiě)作綜合采用了文獻(xiàn)資料研究法和案例研究法,在引出案例之前首先介紹了相關(guān)理論與法規(guī)要求。其中,《社會(huì)保險(xiǎn)經(jīng)辦機(jī)構(gòu)內(nèi)部控制暫行辦法》作為重要的法規(guī)要求,是本文寫(xiě)作的重要依據(jù)。通過(guò)對(duì)該項(xiàng)法規(guī)的梳理,總結(jié)出社保經(jīng)辦機(jī)構(gòu)內(nèi)部控制要素,作為本文的研究基礎(chǔ)。本文按照社保經(jīng)辦機(jī)構(gòu)內(nèi)部控制要素,分析了 S社保中心的內(nèi)部控制現(xiàn)狀及存在的問(wèn)題,并針對(duì)這些問(wèn)題提出了相關(guān)的完善建議。本文的分析結(jié)果表明,目前S社保中心內(nèi)部控制主要存在的問(wèn)題有:(1)風(fēng)險(xiǎn)評(píng)估機(jī)制缺位;(2)組織機(jī)構(gòu)不健全;(3)業(yè)務(wù)運(yùn)行、財(cái)務(wù)管理存在風(fēng)險(xiǎn);(4)內(nèi)控監(jiān)督檢查不全面。本文根據(jù)S社保中心內(nèi)部控制存在的問(wèn)題,分析了其產(chǎn)生的內(nèi)外部原因,并基于社保業(yè)務(wù)的經(jīng)辦流程與社保信息系統(tǒng)中的數(shù)據(jù)特點(diǎn),設(shè)計(jì)出查找風(fēng)險(xiǎn)點(diǎn)的方法,結(jié)合了行政事業(yè)單位的文化氛圍、決策方法的特點(diǎn),為S社保中心內(nèi)部控制的完善提出四方面的對(duì)策與建議,即(1)建立風(fēng)險(xiǎn)評(píng)估機(jī)制;(2)健全組織機(jī)構(gòu)控制;(3)預(yù)防業(yè)務(wù)經(jīng)辦與財(cái)務(wù)管理;(4)完善內(nèi)控監(jiān)督檢查機(jī)制。通過(guò)本文的研究,以期提高對(duì)行政事業(yè)單位內(nèi)部控制的重視程度、提高社保事業(yè)的管理運(yùn)營(yíng)水平、保障社保基金的安全不受侵。
[Abstract]:After 30 years of vigorous development, China's social insurance industry has become the key work in the area of people's livelihood. However, while the scale of social security funds is increasing rapidly, the cases of diversion of social insurance funds are common. The security of the social insurance fund is threatened, which indicates that the corresponding internal control of the social insurance agency is still inadequate and needs to be improved. Therefore, this paper takes S social security center as the research object, on the basis of analyzing and combing the present situation of its internal control, puts forward the relevant consummation suggestion in view of the existing problems, in order to improve the present situation of the S social security center's internal control. Improve the security level of its social security fund. In this paper, literature research and case study are used in the writing, and the relevant theories and regulations are introduced before the case is introduced. Among them, the interim measures of Internal Control of Social Insurance agencies, as an important legal requirement, is an important basis for the writing of this paper. The internal control elements of social security agencies are summarized as the basis of this paper. According to the elements of internal control of social security agencies, this paper analyzes the present situation and existing problems of the internal control of S social security center, and puts forward some relevant suggestions for the improvement of these problems. The results of this paper show that the main problems in the internal control of S Social Security Center are: 1) the absence of risk assessment mechanism and 2) the unsound operation of organization and business, and the existence of risk in financial management. 4) Internal control supervision and inspection are not comprehensive. According to the problems existing in the internal control of S social security center, this paper analyzes the internal and external reasons, and based on the operation process of social security business and the data characteristics in the social security information system, designs a method to find the risk point. Combined with the cultural atmosphere of administrative institutions and the characteristics of decision-making methods, this paper puts forward four countermeasures and suggestions for the improvement of internal control of S Social Security Center. I. e. 1) establishing a risk assessment mechanism 2) perfecting the organizational control system 3) preventing business operation and financial management 4) perfecting the internal control supervision and inspection mechanism. Through the study of this paper, we hope to improve the degree of attention to the internal control of administrative institutions, improve the management and operation level of social security undertakings, and ensure the safety of social security funds from invasion.
【學(xué)位授予單位】：北京交通大學(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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