行政单位内部控制研究-以A行政单位为例(MBA硕士)(论文30000字)
Research on internal control of administrative units－Take the A administrative unit as an example
摘 要
行政单位在对国家政治、经济、文化和社会公共事务管理过程中承担着应有的职能职责，所以在社会中处于极其重要的地位。十八大以来，在国家加大反腐倡廉力度的大背景下，各级行政单位正按照国家的各项规章制度不断规范自身行为，强化服务意识，致力于改变以往内部管理水平低下，防范风险能力较弱，职能职责未充分发挥，严重制约国家政策落实的现象。为了转变政府职能，着力构建节约型政府，加强国家行政管理、组织经济建设、文化建设、维护社会公共秩序，从源头有效防范舞弊和预防腐败，保证单位各项经济活动合法合规，保障财务信息真实完整，资产安全、有效地使用，增强其抵抗风险的能力，从而提高公共服务的效率，各级行政单位需要在其内部建立健全一套完整的能够管控单位所有经济业务活动的科学的制度体系。
2012年，财政部出台了《行政事业单位内部控制规范（试行）》（以下简称《规范》），并在2014年正式实施。几年过去了，就各级行政单位内部控制建设的实施情况来看，结果不尽人意，与内部控制建设健全以及真正落实《规范》相比较还有很大的差距。究其原因，主要是很多行政单位负责人和单位职工对内部控制认识不到位，缺乏风险意识，未引起足够的重视。相比企业来说，行政单位有其自身的特点特色。
因此，本文在行政单位内部控制工作与企业内部控制工作进行了对比之后，对A行政单位内控现状进行分析，并发现内控中存在的问题，针对问题探究根源，提出较为完善的内控制度措施，并对如果不加以实施很可能会出现的后果进行设想，以及需要承担的法律法规的责任，并以此为警示，使更多人关注并重视行政单位内部控制问题，希望对其他政府机关部门内部控制制度有所借鉴。
关键词：行政单位；内部控制；财务风险；制度措施
Abstract
Since the eighteen Congress of the Communist Party of China, comrade Xi Jinping at the core of the Party Central Committee adhere to the iron hand anti-corruption, and resolutely curb the spread of corruption momentum, efforts to build corruption, corruption, do not want to corrupt institutional mechanisms. After 4 years of efforts, the situation of anti-corruption struggle has been formed from "still severe and complex" to "overwhelming situation. Although comprehensive and strict party management has achieved periodic results, it can not relax its vigilance. The administrative units of State Administration, the organization of economic construction and cultural construction, to maintain social order, is an extremely important position in the society, must effectively prevent fraud and prevent corruption from the source, to ensure the economic activities of legal compliance, financial information real full assets safe and effective use, and enhance their ability to resist the risk, so as to improve the efficiency and effectiveness of public services. Therefore, the administrative units need to establish a complete set of scientific management system that can control all economic activities of the unit.
In 2012, the Ministry of Finance issued the "administrative institutions internal control norms (Trial)" (hereinafter referred to as "norms"), and formally implemented in 2014. At present, the implementation of internal control construction of administrative institutions at various levels shows that the results are unsatisfactory, and there is still a big gap between the real implementation of the norms and the work of internal control construction. The main reason is that many administrative units responsible for the internal control of workers and staff awareness is not in place, there is no risk awareness, and did not cause enough attention. Compared with enterprises, administrative units have their own characteristics.
Therefore, this paper compares the internal control work of the administrative unit with the internal control work of the enterprise, this paper analyzes the current situation of the internal control of a administrative unit, finds out the problems existing in the internal control, puts forward some perfect internal control system measures, and conceives the consequences if it is not implemented. And the responsibility of the laws and regulations that need to be assumed, and take this as a warning, so that more people pay attention to and pay attention to the internal control of the administrative unit, hope to other government departments internal control system for reference.
Keyword: Administrative unit；internal controls； Financial risk；Institutional measures
目录
目 录 IV
1 绪论 1
1.1 研究背景及意义 1
1.1.1 研究背景 1
1.1.2 研究意义 2
1.2 国内外研究现状 3
1.2.1 国外研究现状 3
1.2.2 国内研究现状 4
1.3.1 研究内容 6
2 行政单位内部控制基本理论 9
2.1 行政单位内部控制的涵义 9
2.2 行政单位内部控制的目标 9
3 A行政单位概况 17
4 A行政单位内部控制存在的问题 19
4.1.1 内控机构设置不到位 19
4.1.2 未订立内控管理目标 19
4.1.3 未建立内控机制 19
4.1.4 缺少单位文化 19
4.1.6 内控意识淡薄 21
4.2 风险评估方面 21
4.2.1 单位层面风险 21
4.2.1.1 内控工作的组织情况 22
4.2.1.2 内控机制的建设情况 22
4.2.1.3 内控关键岗位工作人员的管理情况 22
4.2.2 业务层面风险 23
4.2.1.1 预算管理情况 23
4.2.1.2 非税收入管理情况 23
4.2.1.3 经费支出管理情况 24
4.2.1.4 采购业务管理情况 24
4.2.1.5 固定资产管理情况 25
4.2.1.6 业务借款管理情况 25
4.3 控制活动方面 25
4.3.1 不相容职务相分离控制 25
4.3.2 授权审批权限控制 25
4.3.3 会计系统控制 26
4.3.3 风险预警机制以及处理处置控制 26
4.3.4 非税收入管理控制 26
4.3.5 资产管理控制 27
4.3.6 支出控制 27
4.4 信息与沟通方面 28
4.5 内部监督方面 28
4 A行政单位内部控制存在问题的原因分析 29
5完善A行政单位内部控制的具体措施 32
5.1.1完善内控管理组织架构 32
5.2.1严格执行预算管理 35
结论与展望 43
参考文献 44
致 谢 46 |
