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论文编号：	13275
作者编号：	2320180764
上传时间：	2022/6/9 18:12:32
中文题目：	B法院涉案财物管理内部控制研究
英文题目：	Study on the Internal Control of the Case-involved Property Management in B Court
指导老师：	王志红
中文关键字：	人民法院；涉案财物管理；内部控制
英文关键字：	The people''''''''s court；Case-involved property management；The internal control
中文摘要：	随着司法改革不断深入，我国人民法院正面临着重重挑战，在新形势下加强和完善法院的涉案财物管理显得至关重要。这不仅是提高法院司法和会计工作效率的重要举措，更是全面贯彻落实党中央廉政建设和政法队伍建设的必然要求。当前人民法院实际工作中存在的难点之一就是涉案财物管理内部控制问题，即目前法院涉案财物管理内部控制现状无法满足发展的需要，且对其建设完善的重视力度不够，这些问题可能导致司法效率降低，还可能引发廉政等诸多风险。为了进一步提高人民法院的管理水平和司法质效，法院必须加强和完善涉案财物管理内部控制。 本文首先介绍了人民法院涉案财物管理内部控制的研究背景以及意义，对相关文献进行梳理，对本文的研究内容和创新点进行了总结。在相关理论部分，首先介绍了本文研究中涉及到的法院涉案财物的界定、特征、分类及管理风险等概念，然后介绍了内部控制相关理论，介绍了内部控制的定义、发展阶段、目标及相关理论基础，最后结合本文研究内容分析了法院涉案财物管理内部控制的目标、原则、要素、内容及必要性。第三章简介B法院及其涉案财物管理的基本情况，分析其涉案款和涉案物品的管理流程，总结分析了B法院涉案财物管理内部控制的现状。第四章运用内部控制理论来具体剖析B法院涉案财物管理内部控制存在的问题，并分析这些问题的成因。第五章提出B法院涉案财物管理内部控制的完善建议，首先是采取建立涉案财物保管部门和涉案财物内部控制岗位，其次是优化涉案财物内部控制流程和绩效评价机制，然后是完善涉案财物信息共享机制，最后是推动内外部监督联动。最后总结全文，提出展望。 通过此次研究发现，B法院涉案财物管理内部控制可以采取措施进行优化，这有助于人民法院加强涉案财物管理，不仅可以更好地维护案件当事人与利益相关者切身的财产权益，而且是落实公正司法的极为重要的环节。
英文摘要：	With the deepening of judicial reform, the people's court of our country is facing many challenges, in the new situation to strengthen and improve the case-involved property management is very important. This is not only an important measure to improve the efficiency of the judicial and accounting work of the court, but also an inevitable requirement to fully implement the construction of clean government by the CPC Central Committee and the construction of political and legal personnel. Currently one of the difficulties existing in the actual work of the people's court is the internal control of the case-involved property management, that is, the current internal control of the case-involved property management in the court can not meet the needs of development, and the emphasis on its construction is not enough. These problems may lead to lower judicial efficiency, and could also trigger integrity and many other risks. In order to further improve the people's court management level and judicial quality and efficiency, the court must strengthen and perfect the internal control of the case-involved property management. The first part in this paper introduces the research background and significance of the internal control of the case-involved property management in the people's court, sorts out the relevant literature, and summarizes the research content and innovation points of this paper. In the related theory part, firstly introduces the definition, characteristics, classification and management risk of the case-involved property in people's court involved in this study, and then introduces the relevant theory of internal control, introduces the definition, development stage, objectives and related theoretical basis of internal control. Finally, the paper analyzes the objectives, principles, elements, contents and necessity of the internal control of the case-involved property management in people's court. The third chapter introduces the basic situation of B Court and its case-involved property management, analyzes the management process of its case-involved money and items, and summarizes the status quo of the internal control of the case-involved property management in B Court. The fourth chapter uses the internal control theory to analyze the problems existing in the internal control of the case-involved property management in B Court, and analyzes the causes of these problems. The fifth chapter puts forward suggestions to improve the internal control of the case-involved property management in B Court. The first suggestion is to establish a custody department of the case-involved items and set up a post responsible for the internal control of the case-involved property management in B Court. The second suggestion is to optimize the management process of the internal control of the case-involved property and improve its performance evaluation mechanism. The third suggestion is to perfect the information sharing mechanism of the case-involved property in B Court. And the last suggestion is to push the internal and external supervision and linkage. At the end of the paper summarizes the whole paper and puts forward the prospect. Through this study, it is found that the internal control of the case-involved property management in B Court can be optimized by taking measures, which is helpful for the people's court to strengthen the property management involved in the case, which can not only better safeguard the immediate property rights and interests of the parties and stakeholders in the case, but also is a very important link in the implementation of fair justice.
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