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论文编号：	9589
作者编号：	2120152954
上传时间：	2017/12/7 16:26:16
中文题目：	Q市财政支付中心内部控制研究
英文题目：	Research on Internal Control Management of Q City Financial Payment Center
指导老师：	张继勋
中文关键字：	财政支付中心；内部控制；改进优化
英文关键字：	Financial payment；Internal control management；Improve and optimize
中文摘要：	随着我国市场经济制度和运行模式的不断完善与发展，国家相关财税体制改革和金融制度改革的不断深化，财政支付中心业务面临的内外部风险日趋多样化和复杂化，更容易出现资金支付风险和管理问题。近几年来，财政系统支付中心内部违法违纪案件屡禁不止，且金额逐年增大，手段越来越隐蔽，给国家造成了巨大的经济损失。究其原因，主要是财政支付部门在公共财政资金的收缴、审核和支付等流程过程中存在约束力不强，内部管理失效等问题。如何在风险可控的前提下，完善内部控制的体制和机制，不断提高财政资金管理水平，有效促进财政资源的有效配置和国家事业的不断发展就具有比较重要的研究意义。 本文在总结财政支付中心内部控制工作特点的基础上，以Q市财政支付中心为研究对象，分析其内部管理中存在的突出性、焦点性问题，有针对性的提出如何进行优化和改进的意见措施，对于其他地区财政支付中心的内部控制管理体系建设和完善具有较强借鉴意义。本文一共由五个部分组成，第一章提出研究财政支付中心内部控制的背景和意义，并对截止目前国内外相关文献进行梳理总结，点明了文章写作的整体思路和研究方法；第二章对于内部控制原则、要素等有关理论基础进行描述和概括，并以此为基础梳理总结了财政支付中心内部控制的目标和特点，两者相互结合构成了研究的主要理论基础；第三章针对Q市经济及财政收支状况，具体分析Q市支付中心内部管理情况，提出其管理中存在的三个内控管理问题；第四章针对Q市财政支付中心内控管理中存在的三个方面问题，提出具有针对性和实际操作性的实施措施；最后对研究结论进行归纳总结，指出文章的不足和改进方向，并提出今后工作中的研究重点和展望。
英文摘要：	With the continuous improvement and development of China's market economy system and operation mode, the reform of the relevant fiscal and taxation system and the deepening of the reform of the financial system, the internal and external risks faced by the financial payment center business are becoming more diversified and complicated, and the risk of capital payment is more likely to occur And management issues. In recent years, the financial system to pay the center of internal and external violations of repeated cases, and the amount increased year by year, more and more subtle means to the country caused huge economic losses. The main reason is that the financial payment department in the public finance funds collection, audit and payment process, such as there is a strong binding, internal management failure and other issues. How to improve the system and mechanism of internal control under the premise of risk control, and constantly improve the management level of financial funds, effectively promote the effective allocation of financial resources and the continuous development of national undertakings have more important research significance. On the basis of summarizing the characteristics of the internal control work of the financial payment center, this paper takes the Q City Financial Payment Center as the research object, analyzes the outstanding and the focus of the internal management, and puts forward some suggestions on how to optimize and improve Opinion measures, for other areas of the financial payment center of the internal control management system construction and improvement has a strong reference. This paper consists of five parts, the first chapter puts forward the background and significance of the internal control of the financial payment center, and summarizes the related literatures at home and abroad, and points out the whole idea and research method of the article writing. Internal control principles, elements and other relevant theoretical basis to describe and summarize, and as a basis to sort out the financial control center internal control objectives and characteristics, the two combined constitute the main theoretical basis for the study; the third chapter for the city of Q Economic and financial revenue and expenditure situation, the specific analysis of the Q city payment center internal management situation, put forward the management of the three internal control management problems; the fourth chapter Q city financial payment center for internal control management of the three aspects of the problem, The paper puts forward the shortcomings and improvement direction of the article, and puts forward the research focus and prospect in the future work.
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