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本文将根据财政部于2012年11月发布的《行政事业单位内部控制规范(试行)》(财
会【2012】21号)并结合相关法律法规,以S技师学院为例,通过对内部控制国内外文献
资料和相关理论的研究,对S技师学院日常公用经费内部控制现状及存在问题进行分析,
根据该规范的内容,有针对性的提出解决方案,对完善S技师学院日常公用经费内部控制
有一定的理论和指导意义
本文供五个章节:第一章是绪论,提出研究背景及意义,梳理国外内部控制文献以及
有关国内行政事业单位支出的内部控制规范,说明研究方法及论文结构安排,并简述论文
的预期贡献与不足。第二章是日常公用经费内部控制基础概念界定与规范,本章主要介绍
了内部控制和日常公用经费概念以及日常公用经费内部控制规范。第三章是案例单位日常
公用经费内部控制现状、问题和原因部分。首先简单说明S技师学院的基本情况,然后详
细描述S技师学院日常公用经费内部控制现状,最后指出该学院日常公用经费内部控制存
在的问题并分析原因。第四章是S技师学院日常公用经费内部控制完善部分,根据第三章
分析的原因结合第二章中的相关规范,提出加强S技师学院日常公用经费内部控制的措施
第五章是结论部分
本文的主要贡献在于:将《行政事业单位内控控制规范(试行)》应用于S技师学院
日常公用经费内部控制框架体系,通过《行政事业单位内部控制规范(试行)》的要求对
比发现的S技师学院日常公用经费内部控制中存在的问题,进而提出有关完善日常公用经
费内部控制的措施,力求使该学院的日常公用经费内部控制进一步完善,具有一定的实践
意义
内容摘要
本文不足之处在于笔者因个人能力有限、工作时间较短,使得对S技师学院日常公用
经费内部控制现状分析有所遗漏;以及笔者思维不够全面,对提高S技师学院日常公用经
费内部控制的建议不够全面和完善0
关键词:S技师学院内部控制日常公用经费
Abstract
Abstract
In recent years, the state attaches great importance to develop vocational education5focus on
cultivating skilled talents, And the transformation of people’s ideology is no longer just to go to
college, instead to pay more attention to practical ability. All these have ushered in the new
spring of education.S technician college income from funding, with the development of school,
school of daily public spending also increased year by year, but the school daily public spending,
and there are funds utilization rate is low, poor management, the problems such as unclear
responsibility, strengthen the daily management of the spending more effective way is to
strengthen daily public spending in the unit of internal control.Yet the operatingexpense is
common for the construction of the internal control internal control consciousness, the
phenomenon of internal control system is not perfect, in order to achieve the development of
college health, long need perfect daily public spending on the internal control construction of the
college.
Based on Internal Control Regulations for Administrative Institution (Trial Implementation)
(Finance & Accounting Documents [2012] No. 21), issued by Ministry of Finance in Nov. 2012
and related laws and regulations, this paper takes S Technician College as an instance to analyze
the current situation and existing problems of operating expense internal control in S Technician
College via research on literature material and related theories of internal control. According the
Regulations, this paper proposes targeted solutions with theoretical and guiding significance to
improve the internal control of operating expense in S Technician College.
This paper is divided into five chapters. Chapter I is Introduction,which proposes the
research background and meaning; reorganizes the literature of internal control at home and
abroad and related literature about internal control for administrative institutions in China; and
illustrates the research methods and paper structure. Chapter II explains the concept and
regulations of internal control, and the concept and regulations of operating expense internal
control in administrative institutions. Chapter III expounds the current situation of operating
expense internal control in the instance institution. First, it briefly explains the basic information
of S Technician College; then elaborates on the current situation of internal control in S
Technician College; and proposes the problems existing in this college with reason analysis. Abstract
Chapter 4 proposes solutions to improve the operative expense internal control of S Technician
College and the countermeasures to strengthen the internal control of operating expense in S
Technician College based on the reasons analyzed in Chapter 3 and related regulations proposed
in Chapter 2. Chapter 5 is the conclusion.
Main contributions made by this paper are as follows: Applieslntemal Control Regulations
for Administrative Institution (Trial Implementation) in the internal control framework system of
S Technician College for operating expense; discovers problems existing in S Technician College;
proposes rational measures for improvement; tries to further improve the internal control of
operative expense in this college with certain practical significance.
Due to personal capability limit and short research duration, it is impossible for this paper to
analyze the current situation of operating expense internal control of S Technician College
completely. Due to thinking limit, the measures proposed by this paper may be incomplete to
improve the internal control for operating expense in S Technician College.
Key Words:S Technician College f Internal Control,Operating Expense.
目录
第1章绪论 1
1.1研究背景及意义1.1.1研宄背景1.1.2研究意义1. 2文献综述1.2.1国外文献综述1.2.2国内文献综述1.2.3事业单位经费支出内部控制理论研宄1.2.4研宄述评1. 3研宄方法与论文结构安排1.3.1研宄方法1.3.2论文结构安排1. 4预期贡献与不足1.4.1预期贡献1.4.1第2章日常公用经费内部控制基础概念界定与规范2.1概念界定2.1.1内部控制的概念2.1.2日常公用经费的概念及内容构成2.2日常公用经费内部控制规范2.2.1内部控制相关规范2.2.2日常公用经费内部控制规范第3章S技师学院日常公用经费内部控制现状、问题和原因3.1 S技师学院日常公用经费支出现状3.1.1学院概述3.1.2学院组织机构3.1.3学院日常公用经费使用状况3.2 S技师学院日常公用经费内部控制现状3.3 S技师学院日常公用经费内部控制存在的问题3.3.1内部控制环境方面3. 3. 2风险评估方面3.3. 3控制活动方面3. 3. 4信息与沟通方面
22
3. 3. 5监督方面
23
3.4 S技师学院日常公用经费内部控制问题的原因分析
23
3.4.1内控意识不强,内部控制制度不健全
23
3.4.2风险评估存在的问题
23
3.4.3预算管理不严
24
3.4.4日常公用经费控制好坏与绩效考评脱节
24
3.4.5内部审计缺失
25
第4章加强S技师学院日常公用经费内部控制的措施
26
4.1优化日常公用经费内部控制环境
26
4. 1.1树立正确的内部控制意识
26
4.1.2健全日常公用经费内部控制制度
26
4.2完善日常公用经费风险评估
29
4.3完善日常公用经费控制活动的措施
32
4. 3.1加强日常公用经费预算控制
32
4.3.2归口管理
37
4. 3. 3完善授权审批制度
37
4.3.4不相容岗位分离
37
4. 3. 5公务卡制度
39
4. 3. 6建立日常公用经费绩效考评机制
39
4.4信息内部公开
40
4_ 5健全内部审计
41
第5章结论
43
参考文献 44
sft m 48
第1章绪论
第1章绪论
1.1研究背景
1.1.1研宄背景
内部控制对各类经济业务单位的风险管理有着非常重要的作用。从美国、英国、法国
等发达国家成熟的资本市场的实践表明,健全有效的内部控制可以解决公司许多潜在的问
题。与企业相比,我国大部分行政事业单位的特点是行政事业单位大部分不具有营利能力,
其经费来源主要靠国家财政拨款,行政事业单位的收支业务,尤其是日常公用经费业务与
资金流转密切相关、是单位运行过程中的核心业务之一,也是行政事业单位管控的重点
目前我国行政事业单位的内部管理水平普遍不高;管理混乱,管理制度政出多门,且操作
性差、有法不依,损失浪费严重;“小金库” “假发票”问题屡禁不止;由于目前我国的法
律法规尚不完善、对公共权力缺乏有效制约,使得手中拥有巨大公共权力的行政事业单位
滥用职权甚至是腐败现象频频发生。因而,建立健全行政事业单位内部控制制度成为政府
需要尽快解决
。。。以上简介无排版格式，详细内容请下载查看
