【作者】 李倩；

【导师】 李成；

【作者基本信息】 厦门大学 ， 会计硕士（MPAcc）（专业学位）， 2019， 硕士

【摘要】 随着国家社会发展需求的改变,政府的业务规模不断扩大,经济活动增多,逐步出现了资金浪费、资产流失、使用效率低、分配不均等问题,严重的甚至有腐败贪污现象。党的十八届四中全会,全面推进依法治国若干重大问题,推进行政事业单位内部控制建设,从根本上明确了我国政府层面内部控制的重要地位,在一定程度上防范营私舞弊,预防腐败的发生,维护社会公共利益。本论文通过文献研究法对内部控制理论体系进行全面的研究,了解现阶段我国行政事业单位的制度和现状,将COSO内部控制理论框架应用于行政事业单位。通过问卷调查、咨询和资料查阅,把N财政局作为实际案例,针对内部控制存在的风险点、问题和缘由,从五大方面给出了行之有效的应对策略,以达到我国的行政事业单位实施内部控制的目标。希望N财政局的案例分析,查找行政事业单位的共性问题和解决方案,为其他行政事业单位提供可借鉴的参考方案,寻求提高内部控制的可行性路径。更多还原

【Abstract】 With the changes in the country’s and social development needs,the scale of government’s business is expanding,and economic activities are increasing.There are gradually problems of inefficient use,uneven distribution.At the Fourth Plenary Session of the 18th Central Committee of the Communist Party of China,we comprehensively promoted several major issues concerning the rule of law,and promoted the construction of internal control in administrative institutions,which fundamentally clarified the important position of internal control at the government level in China,to a certain extent,prevented malpractices,prevented corruption,and safeguarded social and public interests.Through the literature research method,the internal control theory system is studied comprehensively,and the system and current situation of administrative institutions in China are understood.The COSO internal control theory framework is applied to administrative institutions.Taking N Finance Bureau as an actual case,through questionnaire survey,consultation and data access,this paper puts forward effective countermeasures from five aspects for the existing risk points,problems and causes of internal control,so as to achieve the goal of implementing internal control in administrative institutions in China.I hope that the case analysis of N Finance Bureau can find out the common problems and solutions of administrative institutions,provide reference programs for other administrative institutions,and seek the feasible path to improve internal control.更多还原