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论文编号：	11908
作者编号：	2320170398
上传时间：	2020/8/6 19:55:11
中文题目：	TJMS行政单位内部控制制度优化研究
英文题目：	A Study on Internal Control System Optimization of TJMS Administration
指导老师：	程新生
中文关键字：	内部控制；行政单位；流程控制
英文关键字：	Internal Control; Administration; Process Control
中文摘要：	随着国家治理体系和治理能力现代化的推进，财政部于 2012 年发布《行政 事业单位内部控制规范（试行）》（以下简称《内部控制规范》），开启了我国 行政单位内部控制制度建设，但由于《内部控制规范》缺乏配套指引与解释指南， 行政单位实施内部控制缺乏具体指引，整体实施效果不太理想。 本文以 TJMS 行政单位为研究对象，以 COSO《内部控制——整合框架》和财 政部《内部控制规范》为基础，对 TJMS 行政单位内部控制状况进行了深入分析。 研究发现，TJMS 行政单位内部控制制度已全面建立并实施，但仍然存在一些突 出问题。在单位层面，存在由于重大经济活动事项决策执行监督相互分离制衡机 制不健全、内部控制意识较差、内部审计机构设置不合理导致的控制环境方面问 题；在业务层面，存在收入支出和对外投资业务、政府采购和招投标业务、固定 资产业务流程控制不严等导致的控制活动方面问题。在进行深入剖析后，对 TJMS 行政单位内部控制提出以下建议：一是完善决策执行监督分离制衡机制，强化内 部控制意识，完善内部控制环境；二是强化业务流程控制，重点强化收支和投资 业务、采购和招投标业务、固定资产业务流程控制；三是强化内部控制监督，重 点是强化纪检监察、内部审计监督，并建立内部监督联席会议制度。 最后，对进一步完善我国行政单位内部控制制度，提出以下建议：一是建议 《内部控制规范》吸收《内部控制——整合框架》“五要素”的内涵，进一步完 善行政单位内部控制框架和构成要素；二是建议财政部发布实施《内部控制规范》 的配套指引与解释指南，帮助行政单位进一步细化完善内部控制；三是建议中纪 委、监察部、审计署联合行文，细化完善《内部控制规范》，通过强化内部控制 监督，共同推进我国行政单位内部控制制度建设。
英文摘要：	With the improving of the modernization of China's system and capacity for governance, the administrations start establishing the internal control system. In 2012, the Ministry of Finance issued the "Internal Control Standards for Administrative Institutions (Trial)" (referred as "the Internal Control Standards" in follow paper), requiring the administrations to establish an internal control system. However, lacking of supporting guidelines in the "Internal Control Standards", it doesn’t work well. With the TJMS administration as the research object, depends on the "COSO Internal Control-Integrated Framework" and "the Internal Control Standards" in theory, this study try to optimization the internal control system of the TJMS administration. This study found that the internal control system of the TJMS administration has been basically established and implemented, but there are still some outstanding problems. At the entity level, there are problems such as imperfect internal control environment, and at the operating level, operating process control is not strict. On this basis, this study puts forward the following suggestions for the optimization of the internal control system of TJMS administration: firstly, to improve the internal control environment; secondly, to strengthen operating process control; thirdly, to strengthen the supervision of internal control. In the end, to improve the internal control system of administrations in China, the following suggestions are put forward: The first is to further improve the internal control framework and constituent elements of administrations; the second is to suggest that the Ministry of Finance issue and implement relevant supporting rules; and the third is to suggest that other supervision departments should work together to promote the construction of the internal control system of our administrations.
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