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论文编号：	14345
作者编号：	2320213822
上传时间：	2023/12/12 11:07:14
中文题目：	H区教育局财务系统内部控制优化研究
英文题目：	Research on the Optimization of Internal Control in the Financial System of H District Education Bureau
指导老师：	李莉
中文关键字：	内部控制；行政事业单位；教育局；学校；垂直财务序列
英文关键字：	internal control; Administrative institutions; Education Bureau; School; Vertical financial sequence
中文摘要：	在我国，行政事业单位在现代社会中扮演着重要的公共服务提供者的角色，其内部控制体系的健全与否对社会稳定和经济发展至关重要。在当今中国社会飞速发展的背景下，人们对教育的要求越来越高。社会对公益类、服务类等各种与大众生活息息相关的非营利组织的需求也越来越旺盛。与此同时，党的十八大召开后，相关部门对权力的运行、制约与监督进入了新的时期。在此背景之下，教育局等行政事业单位对于自身内部控制的关注程度不断提升。但基于我国发展现状，行政事业单位内部依然存在管理上的不足及办事效率低下的问题。为确保行政事业单位内部资源的合理管理、降低风险、遵守法律法规、提供高质量的公共服务、维护公众信任以及预防腐败、更有效的实现政府的政策目标，促进社会的稳定和发展，必须完善相关的内部控制制度，对单位内部的各种经济活动风险加以预防及管控，有效制约并监督财务行为，对行政事业单位的各项工作进行科学有效管理。这样才能减少工作中的各类问题，提高工作的质量与工作效率，促进行政事业单位的可持续发展。 本文以内部控制的角度出发，采用内部控制相关理论体系中较为经典的COSO内部控制框架理论，以H区教育局垂直管理的财务序列为案例，研究其存在的内部控制方面的问题，并试图提出优化方案。教育局作为地方教育主管部门，管理全区教育系统所属的学校人事、劳资、教职工队伍建设等工作，管理人员数量及工作内容极为庞杂。其在财务系统内控过程中出现的问题，在同系统其他区域乃至相似领域中具有广泛的代表性，具有较高的研究价值和意义。 本文主要采用文献研究法和案例研究法，先对内部控制方面的理论和文献进行学习研究并加以汇总整理，而后以H区教育局及其所属学校内部控制现状为研究对象，发现内部控制工作中存在的问题，对原有内部控制方式进行优化调整，最后得出研究结论，提出未来的展望。
英文摘要：	In China, administrative institutions play an important role as public service providers in modern society, and the soundness of their internal control system is crucial for social stability and economic development. Against the backdrop of rapid development in today's Chinese society, people's demands for education are becoming increasingly high. The demand for non-profit organizations that are closely related to public life, such as public welfare and service organizations, is also increasing in society. At the same time, after the 18th National Congress of the Communist Party of China, relevant departments entered a new era in the operation, restriction, and supervision of power. In this context, administrative institutions such as the Education Bureau have continuously increased their attention to their internal control. However, based on the current development situation in our country, there are still management deficiencies and low efficiency issues within administrative institutions. In order to ensure the reasonable management of internal resources in administrative institutions, reduce risks, comply with laws and regulations, provide high-quality public services, maintain public trust, prevent corruption, and more effectively achieve government policy goals, promote social stability and development, it is necessary to improve the relevant internal control system, prevent and control various economic activity risks within the unit, effectively restrict and supervise financial behavior, Scientifically manage the various tasks of administrative institutions. Only in this way can various problems in work be reduced, the quality and efficiency of work be improved, and the long-term development of administrative institutions be promoted. This article starts from the perspective of internal control and adopts the classic COSO internal control framework theory in the relevant theoretical system of internal control. By taking the financial sequence of vertical management of H District Education Bureau as a case study, it aims to study the existing internal control problems and attempt to propose solutions. As a local education regulatory department, the Education Bureau manages the personnel, labor, and staff construction of schools under the education system in the entire region. The number of management personnel and work content are extremely complex. The problems that arise in the internal control process of the financial system are widely representative in other regions of the same system and even similar fields, and have high research value and significance. This article mainly adopts literature research and case study methods. Firstly, the theory and literature on internal control are studied and summarized. Then, the current situation of internal control in H District Education Bureau and its affiliated schools is taken as the research object. The problems in internal control work are identified, and the original internal control methods are optimized and adjusted. Finally, research conclusions are drawn and future prospects are proposed.
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