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论文编号：	9093
作者编号：	2120142970
上传时间：	2017/6/6 10:08:05
中文题目：	A行政单位专项资金内部控制研究
英文题目：	Research on the Internal Control of Special Funds in the A Administrative unit
指导老师：	程新生
中文关键字：	内部控制；行政单位；COSO框架；专项资金
英文关键字：	Internal Control; Administrative Unit; COSO Framework; Special Funds
中文摘要：	我国行政单位依法行使国家权力处理行政事务，制定有关法律程序，其工作包括发展国民经济，维护社会秩序，促进文化建设，行政监督等。而经济成长和社会需要的增加使得政府部门和行政单位的深层次问题越来越明显。构建并完善行政单位架构，提升其内部控制水平，提升内部资源利用率，具有重要意义。所以，制定完善内部控制措施，对规范金融活动，提高金融资金使用效率，提高经济运行效率是非常重要的。而且，进行反腐倡廉也要求对行政单位内部控制进行探究。根据财政部《行政事业单位内部控制规范》，本文通过研读内部控制基本理论，研究分析行政单位内部控制的现状，希望能够反映行政单位内部控制的问题，尤其是行政单位专项资金内部控制的问题，探究其成因，阐述提升内部控制的制度，提出内部控制和评价实施的有关意见，同时借鉴于其他行政单位。本文由以下五章组成：第一章，导言。该章介绍了研究的背景、意义及国内外研究的进展和基本思想。第二章，理论分析。该章主要对内部控制的含义和发展进行叙述，对行政单位内部控制框架的组成进行解读，对行政单位是否需要进行和内部控制框架是否适用于行政单位进行了分析。第三章，案例分析。阐述了A单位的基本状况，再以COSO框架的五个要素定性分析A案例单位的内部控制情况及该单位专项资金内部控制存在的问题。第四章，作者提出了一些改善现有问题的建议。第五章，结论。在分析了A单位的情况后，本文进一步阐述了目前行政单位完善行政单位专项资金内部控制建设的相关结论。同时，对本文的研究和未来内部控制的研究方向进行了延伸。
英文摘要：	The administrative units in China are in accordance with the relevant legal procedures established by the exercise of state power to deal with administrative affairs organization, its work includes the development of national economy, maintaining social order, promoting cultural construction, administrative supervision and so on. With the development of economy and the increase of social demand, the deep-seated problems of government departments and administrative units have become more and more prominent. How to establish and perfect the administrative structure of administrative units, optimize and improve their internal control, promote the effective use of social resources has become a major issue facing the whole society. Therefore, it is very important and urgent to formulate and perfect the internal control measures to standardize the financial activities, enhance the efficiency of financial funds utilization and improve the economic operation efficiency. At the same time, the innovation of our country’s anti-corruption system urgently needs to study the internal control of administrative units. Based on “the internal control standard of administrative institutions’ issued by the Ministry of Finance, this paper tries to use the basic theory of internal control to study, through the investigation and analysis of the internal control status of the administrative unit, want to reflect the internal control of the unit, especially the administrative unit of internal control of special funds. Finally, it puts forward some suggestions to perfect the internal control system, strengthen the implementation and evaluation of internal control, and use it as reference for other administrative units. This paper consists of the following five chapters: Chapter 1, Introduction. This chapter introduces the background of the research, the progress of the research at home and abroad and the basic ideas. Chapter 2, Theoretical Analysis. This chapter mainly describes the meaning and development of internal control, interprets the composition of the internal control frame of the administrative unit, analyzes whether the administrative unit needs to carry out and whether the internal control framework is applicable to the administrative unit. Chapter 3, case analysis. First, the basic situation of Unit A is introduced, and then the internal control of Unit A and the problems existing in the internal control of special fund of this unit analyzed from the qualitative point of view based on the five elements of COSO. Chapter 4, the author puts forward some suggestions for improving the existing problems. Chapter 5, Conclusion. After analyzing the situation of unit A, this article further elaborated the current administrative units to improve the administrative unit of special funds internal control construction of the relevant conclusions. At the same time, the research direction of this paper and the future research direction of internal control are extended.
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