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论文编号：	1488
作者编号：	2220070526
上传时间：	2009/6/17 16:56:06
中文题目：	事业单位内部控制研究——以海淀
英文题目：	The research on the internal c
指导老师：	李姝
中文关键字：	事业单位;内部控制;海淀房地中心
英文关键字：	non-private nonprofit organiza
中文摘要：	在经济高速发展的今天，特别是在新旧体制转换的过程中，经济环境日趋复杂，一些单位内部控制薄弱，如何有效地把内部控制理论运用到实践当中，为单位服务，已成为当前的一个热点问题。 目前针对营利组织的内部控制研究已经相对成熟，营利组织的内部控制框架及体系的研究己经深入、全面而广泛的开展，使营利组织在管理理论与实务工作中得到了极大的促进与提高。但在我国整个社会经济的构成当中，事业单位同样是一个起着重要作用的、必不可少的组成部分，它们所承担的社会责任及运营结果对经济社会的影响同样是广泛而深远的，提高事业单位的运营效率，保证运营结果的充分与有效，提高经济社会整体运营效用一样是我们应该关注的问题，事业单位的内部控制研究同等重要。 本文通过借鉴国内外内部控制理论和实践，同时依据我国内部控制法规，以我国事业单位内部控制为研究对象，根据目前事业单位内部控制存在的问题，同时以案例研究为依托，提出完善国有事业单位内部控制制度的具体措施。 本论文具体分为六个部分，第一部分为引言，介绍了本文的研究背景和动机、研究意义，以及本文研究的主要内容与创新之处等,明确了本文的选题思路。第二章系统地梳理了内部控制理论的研究成果，为本文进一步研究奠定了理论基础。第三章对我国事业单位内部控制的特点、现状进行分析，指出事业单位内部控制不健全的主要根源。第四章为案例研究，结合海淀区房屋土地经营管理中心的内部控制存在的主要问题，进行原因分析。第五章根据内部控制存在的问题，提出完善海淀区房屋土地经营管理中心内部控制制度的具体措施。第六章为结论部分，对全文进行了简要的概括和总结。 通过研究，论文提出了完善事业单位内部控制的具体措施，希望能为事业单位内部控制实践提出一些有益的参考。
英文摘要：	Today, with the rapid development of economy, some unities are weak in internal control and management especially during the process of transition between two accounting systems. How does internal control theory work effectively in practice？ Internal control is an extremely hot topic today. Aims on studying on internal control of profit organization come to be mature. Study on internal control’s framework of profit-organization come to deep and wide, in making great progress to improve management theory and practice. But non-private nonprofit organizations play more important and necessary roles in economic structure of our society. These organizations’ social ability and influence on economy are also deep and wide. The improvement of effective operation in non-private nonprofit organization, the guarantee of the efficient and effective operation results, and the improvement of the efficiency of our whole economic society are our concern, too. At the same time, study on non-private nonprofit organization’s internal control is equally important. This article presents the internal control theory and experience from home and abroad, following the Chinese rules of internal theory, and supposing the internal control of Chinese public institution as the object, and analyzing the current problem in public institutions and the specific case. It proposes the detailed measures to improve the internal control system of Chinese public institutions. The essay includes six parts. The first chapter is the quotation which introduces research’s background, motives and meanings of the study, as well as main idea and innovations. This part also explains topic selection. The second chapter displays the current findings of internal control theory, which place the foundation of the essay. The third chapter analyzes the features and current condition of control theory in Chinese public institution and points out the main reason of the imperfection of the internal control in public institutions. The fourth chapter is case study, and analyzes the reasons by solving the problems of internal control theory in Housing And Land Management Center, Haidian District. The fifth chapter proposes the specific measures to improve the internal control in Housing And Land Management Center, Haidian District. The sixth chapter is final conclusion, which is a brief generalization of the essay. According to this study, this essay brings forward the specific measures to improve the internal control system of public institutions, in the hope of providing useful reference on internal control for public institutions.
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