【作者】 张娟；

【导师】 姚王信；

【作者基本信息】 安徽大学 ， 工商管理（专业学位）， 2015， 硕士

【摘要】 党的十八届三中全会提出：“必须切实转变政府职能,深化行政体制改革,创新管理方式,增强政府公信力和执行力,建设法治政府和服务型政府。”行政事业单位作为政府公共管理和社会服务的载体,其管理水平和工作效率的高低,直接关系到政府公共服务质量的高低。当前,我国行政事业单位的内部控制建设存在很多问题,相比于企业和其他国家来说,内控建设比较落后,这种现象严重影响了行政事业单位的公共服务效果。2012年11月29日,为了提高行政事业单位行政服务效率,财政部印发了《行政事业单位内部控制规范(试行)》,为创新行政事业单位体制改革提供了新思路和新方法,迎来了行政事业单位内部控制发展的“新常态”局面。本文在论述内部控制基本理论的基础上,结合我国行政事业单位特有的特征,对整体的行政事业单位内控进行了规范性阐述,再针对案例单位——H水务局进行针对性案例研究,分析其现状特点后总结出目前存在的内部控制问题,最后根据新出台的《规范》指引,为H水务局设计出了一套专用的内部控制制度体系。全文分为六个部分。第一部分为文章的绪论,介绍了研究这一课题的时代政治背景和现实的意义,简述了本文的研究思路和研究方法,以及概述了国内外对这一课题的研究成果：第二部分重点阐述事业单位内部控制的基本理论以及我国行政事业单位独有的特点,为下文研究这一课题奠定坚实的理论基础；第三部分是案例单位H水务局内部控制现状分析,介绍了H水务局的基本概况及内控缺失出现的问题及分析;第四部分介绍了构建新的内部控制体系的基本思路、目标和原则,分别从单位整体层面和单位业务层面重新设计内部控制体系。整体单位层面是从工作组织架构设计、相关机制的建设、关键岗位控制、人力资源建设以及现代科技手段在内控体系建设中的运用等五个方面设计新的内部控制体系。从业务层面来说,结合H水务局的实际,从几个风险点较高的领域构建内控体系；第五部分是内部控制体系的动态改进,客观评价内控体系运行的效果,进一步调整体系,保持动态调整的状态,保证内部控制体系切实有效地运行；第六部分是结论和展望,总结本文研究主旨,以及所研究内容实际存在的意义和价值。本文采用规范研究和案例研究相结合的研究方法,首先阐述行政事业单位内部控制理论基础和相关规范,再根据理论对H事业单位的内部控制现状进行案例分析,然后针对出现的问题,设计新的内部控制体系,最后对新内控体系运行的效果进行评价,进一步调整和完善体系,以期对H水务局公共服务效率水平的提高贡献一份绵薄之力。更多还原

【Abstract】 The third Plenary Session of the eighteenth Central Committee states:"we must effectively transform government functions, deepen administrative reform, innovation and administrative management, strengthen the government’s credibility and execution, and construct law-based government and service-oriented government." Administrative institutions, as the supporter of government public administration and social support services, its management level and the level of efficiency is directly related to the quality of public services. Currently, the internal construction of administrative institutions is relatively lagging behind, there exists many problems, and severely restricts the administrative institutions’efficiency and effectiveness. Therefore, to enhance and improve the administrative institutions’self-construction is imminent. On November 29th,2012, in order to improve the internal management level of administrative units and regulate the internal control, the Ministry of Finance issued "administrative institutions’internal control standards (Trial)", which providing a new method to innovate administrative institutions’ reform. This means that the administrative institutions’internal control has a new status already.This thesis described the basis of the basic theory of internal control and the characteristics of the administrative institutions, introduced the status and problems as well as analysis of H institution. Combined with the guidelines of the "norms", we proposed to build a new system of internal control of the H institution.The full text is divided into six parts. The first one is an introduction, in which we introduce the research background and significance, research ideas and methods, and an overview of the research results both at home and abroad. The second part is the basic theory of internal control, in which we outline the basic theory of internal control and the features of administrative institutions’internal control. The third part is the case of internal control of the H water bureau, in which we introduce the basic overview and internal control problems as well as the analysis in the H water bureau. The fourth section describes the basic ideas, objectives and principles of construction of the new internal control system from the whole level and the business level, respectively. The whole level construction includes the design of work organization, the construction of the related mechanism, and the application of modern technology in the construction of the internal control system. The business level includes the details of the new internal control system, combined with the situation of the H water bureau to construct internal control system from several areas of higher risk. The fifth part is the dynamic improvement of the designed internal control system, objective evaluation of the internal control system operation effect, and further adjustment to maintain the dynamic improvement and to ensure effective internal control system operation. The sixth part is the conclusion and outlook, summarizing the theme, as well as the actual meaning and value of our research.The research idea in this thesis is the use of combination of the standardized research and the case studies. Firstly, elaborate the internal administrative control theory and related specifications. Secondly, analyze the current situation of the H water bureau according to the theory of internal control institutions. Thirdly, propose the improvement recommendations and the design of a new internal control system. Finally, evaluate the effects of the new internal control system operation and further adjust and improve the system, in order to make a contribution to the building of the internal control system of the overall administrative units.更多还原