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论文编号：	15529
作者编号：	2320224272
上传时间：	2025/6/16 23:59:08
中文题目：	J市卫健委计划生育服务项目资金内部审计研究
英文题目：	Research on Internal Audit of Family Planning Service Project Funds in J Municipal Health Commission
指导老师：	边泓
中文关键字：	内部审计；计划生育服务项目资金；行政事业单位
英文关键字：	Internal Audit；Family Planning Service Project Funds；Administrative and Public Institutions
中文摘要：	近年来，我国日益重视行政事业单位内部审计工作，要求行政事业单位逐步开展完善内部审计工作，加强内部审计管理，提高内部审计质量。国家卫生健康印发了《进一步加强卫生健康行业内部审计工作的若干意见》、《卫生健康行业内部审计基本指引（试行）》等一系列文件，持续优化卫生健康行业内部审计政策，明确审计工作方向，规范审计流程，为各级卫生健康行政部门及属管单位提供审计工作的指引，确保审计活动的有序开展和有效实施。作为国家重点监管和公众高度关注的民生部门，卫生健康部门承担越来越多的政府职能，资金的规模和范围也不断扩大，这导致其在政策实施的有效性和各级财政收入管理使用的科学性等诸多方面面临诸多挑战。在此背景下，内部审计作为一种有效的监督手段，在提高财政资金使用效益、维护资金安全等方面发挥着重要作用。因此，面对新形势，如何加强卫生健康部门内部审计工作，从而有效提高工作效率和服务质量，已成为其亟待解决的关键问题。 本文聚焦行政事业单位内部审计领域，在文献研究的基础上，首先对行政事业单位内部审计的相关概念及理论进行了阐述，总结了卫健委内部审计的特点。然后介绍J市卫健委的基本情况，并从审计准备阶段、审计实施阶段、审计报告阶段、审计整改阶段对其计划生育服务项目资金内部审计案例进行全过程介绍。基于其他地市卫健委计划生育服务项目资金内部审计带来的启发，对J市卫健委计划生育服务项目资金内部审计案例进行分析，发现J市卫健委内部审计存在未进行全面的风险评估、未就项目特点制定有指导性的审计方案、未就部分审计内容进行深入查证的问题，并对问题形成的原因进行分析，提出结合项目考虑风险点、针对项目特点和风险点制定审计方案、优化审计方法的改进举措。
英文摘要：	In recent years, China has attached greater importance to the internal audit of administrative institutions, requiring them to improve internal audit work, strengthen management, and enhance quality. The National Health Commission has issued a series of documents, such as "Several Opinions on Further Strengthening the Internal Audit Work in the Health Industry" and "Basic Guidelines for Internal Audit in the Health Industry (Trial)". These optimize internal audit policies, clarify audit directions, standardize procedures, and guide health departments at all levels and affiliated units, ensuring the orderly and effective implementation of audit activities. As a people's livelihood department under strict state supervision and attracting high public attention, the health department shoulders an increasing number of government functions. Meanwhile, the scale and scope of funds have been continuously expanding. This situation has presented numerous challenges in aspects like the effectiveness of policy implementation and the scientific management and utilization of financial revenues at all levels. Against this background, as an effective supervisory tool, internal audit plays a vital role in enhancing the efficiency of financial fund utilization and ensuring the security of funds. Under the current situation, how to improve internal audit work in healthcare departments to effectively improve work efficiency and service quality has emerged as a key issue that urgently needs to be solved. This thesis focuses on the field of internal audit in administrative institutions. Based on literature research, it first expounds on the relevant concepts and theories of internal audit in administrative institutions and summarizes the characteristics of the internal audit of the National Health Commission. Then, it introduces the basic situation of the Health Commission of City J and comprehensively introduces the internal audit case of the family planning service project funds, covering the audit preparation stage, implementation stage, reporting stage, and rectification stage. Inspired by internal audits of family planning service project funds in other cities' health commissions, an analysis of the internal audit case of City J's Health Commission's family planning service project funds reveals several issues. These include not conducting a comprehensive risk assessment prior to setting the audit plan, failing to develop a guiding audit plan based on project characteristics, and lacking in-depth verification of some audit items. After further analyzing the causes of these issues, improvement measures are proposed. These involve considering project related risk points, formulating an audit plan targeting project characteristics and risk points with in-depth verification, and optimizing the audit method.
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