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论文编号：	15232
作者编号：	2320224247
上传时间：	2024/12/13 15:24:17
中文题目：	X区人民法院财务内部控制改进研究
英文题目：	Research on improvement of financial internal control of X District People''s Court
指导老师：	边泓
中文关键字：	基层法院；财务内部控制；COSO五要素；非税收入；内控信息化
英文关键字：	The basic court; Financial internal control; Five elements of COSO; Non-tax Revenue；Internal control informatization
中文摘要：	近年来，我国基层法院各项内部控制建设飞速发展，已经获得了较为显著的效果，尤其是对提高法院管理水平、有效防止舞弊贪污行为、提升公共服务质效这三个层面影响作用极大。基层人民法院属于国家司法审判机关，它的职责为?审判刑事与民事案件并通过审判活动对犯罪分子进行惩戒，在社会生活运行过程中起到极其重要的作用，因此基层的内控执行应该合法合规。尽管如此，基层法院内部控制的组织建设和执行过程还有部分未能解决的问题，例如法律制度体系不健全、各项建设持续性不足、专业技术人才短缺等现实问题，对基层法院内部控制的组织建设与执行过程影响较大。财务内部控制贯穿了基层法院经济活动整个过程，是基层法院主要的内控内容，把相关各部门的职责与行政机关单位的发展相结合，对于完善基层法院财务内控体系有推动作用，能够助力于发挥财政部门质效，所以需高度重视基层法院财务的内部控制建设。 通过对河北省某市区X人民法院进行分析，对我国基层法院财务内部控制开展了分析探讨。通过对西方国家及国内基层法院内部控制发展情况开展了一系列探究，研究基层法院内部控制建设的相关理论基础；对X人民法院进行深入研究，通过实地考察、相关文献查阅等方式，梳理X区人民法院财务的相关制度和预算编制、预算执行等各方面业务流程，探讨X区人民法院财务的业务内控现状、问题及原因分析；最后以基层法院财务相关业务特点相结合，对X区人民法院的财务各项业务流程进行系统性整理，从经费管理与案款管理两方面展开了深入探索，进一步厘清了X区人民法院的现实问题。利用COSO五要素理论，对X区人民法院财务内部控制如何完善改进提出具体建议，按照提出的各项措施对财务内部控制体系建设进行完善，更加全面有效的提升X人民法院财务内部控制水平，弥补X区人民法院内部控制的不足之处。 通过分析研究X区人民法院财务内部控制体系，得出结论即基层法院应加强财务管理，持续对财务的内部控制组织建设和执行过程进行完善，把财务内部控制建设纳入基层法院管理制度、办事流程等方方面面的管理体系中。
英文摘要：	In recent years, the rapid development of the internal control construction of basic courts in China has achieved remarkable results, especially in improving the level of court management, effectively preventing fraud and corruption, and improving the quality and efficiency of public services. The basic level people's courts belong to the judicial organs of the state, and their duties are ? to try criminal and civil cases and punish criminals through trial activities. They play an extremely important role in the operation of social life. Therefore, the implementation of internal control at the basic level should be legal and compliant. In spite of this, there are still some unsolved problems in the organizational construction and execution process of the internal control of the basic courts, such as the imperfect legal system, the insufficient sustainability of various construction, the shortage of professional and technical personnel and other practical problems, which have a great impact on the organizational construction and execution process of the internal control of the basic courts. Financial internal control runs through the entire process of economic activities of basic courts and is the main internal control content of basic courts. Combining the responsibilities of relevant departments with the development of administrative organs will promote the improvement of the financial internal control system of basic courts and better help the quality and efficiency of financial departments. Therefore, it is necessary to attach great importance to the construction of financial internal control of basic courts. Through the analysis of X People's Court in an urban area of Hebei Province, the financial internal control of grassroots courts in China is analyzed and discussed. Through a series of researches on the development of the internal control of the basic courts in western countries and domestic countries, this paper studies the relevant theoretical basis of the internal control construction of the basic courts. Conduct in-depth research on X People's Court, sort out relevant financial systems of X District People's Court and business processes such as budget preparation and budget execution through field visits, interviews, questionnaires and relevant literature review, and discuss the status quo, problems and causes of internal control of X District People's Court's financial business; Finally, based on the financial related business characteristics of the grassroots court, the financial business processes of the X District People's Court were systematically sorted out, and in-depth exploration was carried out from two aspects of fund management and case fund management to further clarify the practical problems of the X District People's Court. Based on the five-element theory of COSO, this paper puts forward specific suggestions on how to improve the financial internal control of the People's Court of X District, improves the construction of the financial internal control system according to the proposed measures, improves the financial internal control level of the People's Court of X District more comprehensively and effectively, and makes up for the shortcomings of the internal control of the People's Court of X District. Through the analysis and research of the financial internal control system of the People's Court of X District, the conclusion is drawn that the grassroots court should strengthen financial management, continuously improve the organization construction and implementation process of financial internal control, and incorporate the construction of financial internal control into the management system of the grassroots court in all aspects such as the management system and working process.
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