摘要
随着我国改革开放和经济全球化的不断深入，地方经济社会快速发展，镇
政府承担着发展地方经济的重要责任，其地位日益突出。实施财务内部控制能
够合理保证单位经济目标的实现，可在一定程度上提高经营效率。然而镇政府
财务内部控制逐渐暴露出一些问题：采购随意性大、资产利用率低、资金支付
与票据审核不完善，部分单位管理层不作为乱作为，存在腐败或舞弊行为。我
国陆续出台了《行政单位财务规则》、《行政事业单位内部控制规范（试
行）》、《关于全面推进行政事业单位内部控制建设的指导意见》等文件，从
不同层次、不同角度体现出对行政事业单位财务内部控制的要求，为加快我国
行政事业单位财务内部控制建设起到了一定的推动作用，但并没有形成专门的
镇政府财务内部控制准则，在财务内控的标准和管理上问题较多。由此可见，
加强镇政府财务内部控制建设的意义重大，迫在眉睫。
论文采用文献分析法、个案分析法、规范分析法等方法，对我国镇政府财
务内部控制的定义、目标、原则以及要素进行了论述，并从镇政府财务内控五
要素出发，分析 H 镇政府财务内部控制的现状、存在的问题以及下步改进措
施。
论文充分结合 COSO 框架以及《行政事业单位内部控制规范（试行）》
等，借鉴企业内控体系优势，进一步完善财务内部控制体系。在实践应用上，
对 H 镇政府存在的财务内部控制缺陷提出相应的改进意见，以提高 H 镇政府财
务管理水平，改进公共服务质量和效率以及财政资金使用效益，提升重大经济
活动风险防范能力，推动廉洁、高效政府建设，也为我国行政事业单位制定财
务内部控制政策与实践操作给予支持。在理论研究上，论文基于当前政策环境
下，结合国内外研究成果和运行现状，将镇政府财务内部控制作为我国行政事
业单位内部控制的一个缩影，进一步丰富和充实行政事业单位内部控制内涵，
为《行政事业单位内部控制规范（试行）》等法律法规的完善提供参考依据。
关键词：H 镇政府， 财务内部控制， 改进措施- II -
Research on financial internal control of H township
government
Abstract
With the deepening of reform and opening up and economic globalization, the local economic
and social development is fast. The township government is responsible for the development of the
local economy, its status is increasingly prominent. The implementation of financial internal
control can reasonably ensure the realization of economic goals of the unit, and to a certain extent,
it can improve operating efficiency.
However, the financial internal control of the township government gradually exposed some
problems: purchasing randomness, low asset utilization, imperfect audit of funds payment and bills,
partial unit management inaction, corruption or fraud. Our country has promulgated
“administrative units financial rules”, “internal control norm of administrative institutions
(trial)”,“guidance on the overall promotion of internal control construction in administrative
institutions” and so on. From different levels and angles, these documents reflect the requirements
of financial internal control of administrative units, and play a certain role in accelerating the
financial internal control construction of administrative institutions in China. However, the
financial internal control guidelines of township governments are not formed, and there are many
problems in the standard and management of financial internal control. The significance of
strengthening the financial internal control construction in China is important，and it is extremely
urgent to do.
The thesis adopts literature analysis method, case analysis method, normative analysis method,
and discusses the definition, objectives, principles and elements of the financial internal control of
the township government in our country. Starting from the five elements in the financial internal
control system of the township government, this paper analyzes the present situation, existing
problems and improvement measures of financial internal control for the H township government.
This paper combines the COSO model and “internal control norms of administrative
institutions (trial)”, and learns from the advantages of enterprise internal control system to further
improves the financial internal control system. In practical application, according to the H
township government&39;s financial internal control defects, the author puts forward the corresponding
improvement suggestions to improve the financial management level of H township government,
to improve the quality and efficiency of public services and the effectiveness of the use of fiscal
funds, to enhance the ability to prevent the risk of major economic activities, to promote clean
government construction. And it also provides support for the establishment of the financial
internal control policy and practice operation. In theory, based on the current policy environment
and combined with the present situation of the domestic and foreign research results and the
operation, financial internal control of the township government will be regard as a microcosm of
the internal control of administrative institutions in our country. It further enriches the connotation
of internal control of administrative institutions, and provides certain reference basis for the
perfection of laws and regulations such as “internal control norms of administrative institutions
(trial)”.
Keywords: H township government, financial internal control, improvement
measures目 录
摘要.............................................................................................................................................I
Abstract...................................................................................................................................... II
1 绪论 ........................................................................................................................................ 1
1.1 研究背景与意义 ............................................................................................................. 1
1.1.1 研究背景 .................................................................................................................. 1
1.1.2 研究意义 .................................................................................................................. 2
1.2 研究目标与方法 ............................................................................................................. 2
1.2.1 研究目标 .................................................................................................................. 2
1.2.2 研究方法 .................................................................................................................. 2
1.3 研究思路与内容 ............................................................................................................. 2
1.3.1 研究思路 .................................................................................................................. 2
1.3.2 研究内容 .................................................................................................................. 3
1.4 研究创新与不足 ............................................................................................................. 3
1.4.1 研究创新 .................................................................................................................. 3
1.4.2 研究不足 .................................................................................................................. 3
2 文献综述与理论基础 ............................................................................................................ 4
2.1 文献综述 ......................................................................................................................... 4
2.1.1 国内外内部控制的研究现状 .................................................................................. 4
2.1.2 我国行政事业单位内部控制的研究现状 .............................................................. 6
2.2 理论基础 ...............................................................................