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论文编号：	8882
作者编号：	2120142939
上传时间：	2016/12/9 15:22:15
中文题目：	T经营性事业单位内部控制研究
英文题目：	Research on Internal Control of T,an Operating Public Institution
指导老师：	郝臣
中文关键字：	内部控制；经营性事业单位；COSO框架
英文关键字：	Internal Control; Operating Public Institutions; COSO framework
中文摘要：	经营性事业单位是社会主义市场经济的重要主体，主要从事具有盈利性质的生产活动和经营活动，在促进我国的社会进步的建设中占据着不可或缺的地位。它既具有公益性，又具有盈利性，是我国事业单位体制机制改革的主要对象。随着我国经济的发展和经济体制的改革，经营性事业单位的内部控制虽然取得了一定的进步，但是仍然存在问题。由于其自身特点，很多单位在内部控制管理方面存在着诸多问题，这些问题具体表现在内控意识缺乏、财务基础薄弱等多个方面，严重的影响了自身运行发展。 本文以T单位作为研究对象，首先阐明研究的背景、目的和意义、找到本文研究的出发点和理论基础。进而针对T事业单位内控情况进行了案例分析，对该单位的基本情况、内部控制现状以及内控存在的问题做了完整介绍，并分析了该单位在内部控制方面存在的单位层面和业务层面的问题及成因。 本文针对上述问题，整理了T单位内部控制设计的思路和主要目标，提出了具体的优化措施，并列举了实施中要注意的问题。单位可通过明确发展目标和方向、完善风险管理机制、规范控制活动、改善关键环节控制等方法改善单位的内控。在实施内控时，要全面把握内控目标，统筹兼顾、寻求社会效益和经济效益的最佳结合点，这样才能保障内控优化方案的有效实施，使内控体系真正发挥作用。
英文摘要：	Operating Public Institutions,being important constitution of the Chinese socialist market economy and engaging in profitable production and business,are indispensable in our social progress. These public institutions, both for public welfare and for self profit, are the main field for institutional mechanism reform among all the public institutions in China. With the fast development of the Chinese economy, the internal control of these public institutions of own revenue and expenditure made certain progress, but there are still problems to solve. Due to the uniqueness of these institutions, many problems occurred in the internal control aspect of the organs, including less awareness in internal control, poor financial management and others, and these problems negatively hold back their further development. The essay, a research on T Operating Public Institutions, firstly stresses the research background, the aim and the significance, so that the research subject and theoretical foundation can be settled. Secondly, case study is carried out in T, introducing the basic profile of T, internal control condition, and the problems in internal control. Thirdly, the internal problems are analyzed, and listed as below: inadequate awareness of importance in internal control, less efficient internal control system, institution mechanism reform lagging behind, internal control staff quality to be improved, defective internal control appraisal system, and others. Finally, In view of the above problems, this paper sorts out the train of thought and the main goal of internal control design of T Institution, puts forward the concrete optimization measures, and enumerates the problems that should be paid attention to in the implementation. Through improving the control environment, perfecting the risk management mechanism, standardizing the control activities and improving the key link control, the institution can improve its internal control. Thus, in the implementation of internal control, we must fully grasp goals of the internal control, take overall consideration, and seek the best combination of social and economic benefits, by which the internal control optimization program can be implemented effectively and the internal control system will play a role indeed.
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