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论文编号：	9585
作者编号：	2220150459
上传时间：	2017/12/7 15:50:27
中文题目：	T铁路护路联防经费内部控制研究
英文题目：	Research on the internal control of the joint defense fund of T railway
指导老师：	周晓苏
中文关键字：	事业单位；内部控制；护路联防经费
英文关键字：	Government-affiliated institutions；Internal control; Road defense funds
中文摘要：	作为交通运输的重要组成部分，铁路运输在促进国家经济发展以及建设中国特色社会主业事业进程中具有举足轻重的作用。铁路护路联防工作是在自治区各级党政机关单位的领导下由各级相关机构组织实施的，是一项复杂的系统性的工程，随着国家铁路现代化发展工作的不断推进，铁路安全运输方面的保障工作变得愈发重要。　　T铁路护路联防办公室的主要工作就是确保铁路的安全畅通。铁路护路联防经费是护路联防工作顺利进行的基本物质条件，根据国家在2015年颁发的相关政策，取消铁路护路联防费用的征收，这一部分费用被转化成了财政保障费用，由省级财政厅直接拨付。　　T铁路护路联防办公室属于事业单位，事业单位内部控制体系的建立相对于企业来说比较滞后，为了顺应新形势的发展，事业单位近几年在内部控制方面也取得了一定的成效。本文根据《行政事业单位内部控制规范（试行）》、《全国铁路护路联防经费管理办法》等文件的相关要求，对如何更好地建立铁路护路联防经费内部控制体系提出了相应观点。作者首先回顾了国内外内部控制发展历程和事业单位内部控制相关理论知识，其次对T铁路护路联防经费内控现状进行了分析，并引出本单位内部控制制度失效的典型案例，找出T铁路护路联防经费内部控制制度存在的问题，分析产生问题的原因，从内部控制五要素中的相关内容入手，对如何改进护路联防经费内部控制体系提出了相应的观点，最终得出结论。只有构建出合理有效的护路联防经费内部控制制度，才能保证护路联防经费的安全完整，防止各种差错和舞弊行为的发生，为铁路护路联防工作能够更好的履行职能奠定扎实的基础。
英文摘要：	As an important part of transportation, railway transportation plays an important role in promoting the national economic development and building the main business process with Chinese characteristics. The defense work is railway protection in the Autonomous Region Party and government organs at all levels under the leadership of the unit by the relevant agencies at all levels of implementation, is a complex systematic project, with the development of the modernization of the national railway work steadily, the railway transportation security work has become increasingly important. 　　The main work of T railway road protection Defense Office is to ensure safe and smooth railway. Railway protection defense funds is the basic material conditions of road defense work smoothly, according to the national related policy issued in 2015, cancel the railway protection defense charges, this part of the cost was transformed into financial security costs, directly funded by the Provincial Department of finance. 　　T railway protection Defense Office belonging to institutions, the establishment of institutions of internal control system with respect to the enterprise lags behind, in order to conform to the new situation, and institutions in recent years, the internal control has also achieved some results. According to the "administrative institutions internal control standard (Trial)", "national railway protection defense financial management approach" and other documents of the relevant requirements, puts forward some views on how to build the internal control system of railway protection defense funds. The author firstly reviews the relevant theoretical knowledge of internal control at home and abroad and the development of internal control institutions, then analyzes the T railway protection defense budget control of the status quo, and leads to a typical case of failure of the unit's internal control system, to find out the T railway protection by defense system problems for internal control, analyse the reason of the problem. Starting from the relevant contents of the internal control of the five factors, puts forward some views on how to improve the protection of defense funds internal control system, the final conclusion. Only by establishing the internal control system of road defense funds reasonably and effectively, in order to ensure the safety and integrity protection defense funds, to prevent errors and malpractices occur, for defense work to better fulfill the functions of railway and road to lay a solid foundation.
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