I 摘要 随着国内社会经济的繁荣发展，行政事业单位作为行使国家职能和提供社会 公共服务的主体部门，承担着建造公共设施、促进社会繁荣发展等方面起到了非 常重要的作用。近些年，我国深化改革不断深入，财政资金管理监督环境和内部 控制有了很大的改善。专项资金是财政资金的重要组成部分，是专款专用政府财 政的投入。它的种类也繁多，数额庞大，其管理使用过程中的控制问题也突出显 现，直接影响了专项资金的使用效率和效果。加强专项资金的内部控制，有利于 增强专项资金使用的规范性和合理性。基于以上背景有必要深入研究行政事业单 位专项资金管理策略，加强行政事业单位内控管理机制的优化。 本文主要是从HD水务局专项资金使用内控机制出发，通过项目组的访谈及 调查，根据财政专项资金使用内控现状，发现HD水务局单位层面的内控机制建 设力度不足，业务层面的内控薄弱，内控绩效评价内部化严重，同时内控信息化 建设投入力度不够，导致内控执行力不足。在通过调查问卷的统计分析，究其原 因主要是专项资金内控制度的缺失，业务控制上内控意识浅薄，绩效评价缺乏有 效的监督机制，还有HD水务局在资金、人力等方面对内控信息化的投入不足， 导致专项资金的内控执行效果较差。根据四川省财政厅的《行政事业单位的内控 规范》，结合HD水务局专项资金内控机制的问题及原因分析，进行了全面分析研 究。首先是加强专项资金内控管理要对单位层面和业务层面进行内控机制的优化， 对HD水务局内部管理的不同主体的权责划分及协作的业务流程图明晰，并分析 每个流程节点存在的可能风险给出内控措施和优化建议，再对业务层面的分析主 要是从预算管理、合同管理、收支管理、采购管理、资产管理、项目管理等六大 经济活动分析。其次是需要优化专项资金的绩效评价机制及对绩效评价机构进行 严格的监督管理，达到绩效评价结果能够指导业务运行。最后是结合HD水务局 的业务流程细化，通过信息化系统固化内控流程，提升内部控制执行力。 本文介绍了财政专项资金的管理与内部控制相结合的专项资金内控问题及优 化措施，结合HD水务局的内控管理案例研究分析，目的是加强行政事业单位财 政资金监管和内控机制运行监督，挺高行政事业单位专项资金的使用效率，提升 组织的管理的风险防控，防范腐败舞弊等行为。为行政事业单位建立内控信息化 提供框架理论支撑，为行政事业单位专项资金内控机制优化提供有力的管理工具， 同时也能够为未来行政事业单位内控管理软件的市场扩展做理论铺垫。 关键词：财政专项资金、内控机制、内部控制、优化建议、预算管理 ABSTRACT II ABSTRACT With the development of social economy, administrative institutions, as the main body of performing national functions and providing social and public services, play an important role in building public facilities and promoting social and economic development. In recent years, with the deepening of reform in China, the macro environment of financial fund management and the requirements of internal control management have undergone profound changes. The special fund is an important part of the financial fund, which is the input of the special fund and the government finance. It also has a wide range of types and a large amount, and its control problems in the process of management and use are prominent, which directly affects the use efficiency and effect of special funds. Strengthening the internal control of special funds is conducive to enhancing the standardization and rationality of the use of special funds. Based on the above background, it is necessary to further study the special fund management strategy of administrative institutions and strengthen the optimization of internal control management mechanism of administrative institutions. This paper mainly starts from the internal control mechanism of special fund use of HD Water Authority, through the interview and investigation of the project team, and according to the current situation of internal control of special financial fund use, finds that the internal control mechanism at the unit level of HD Water Authority is insufficient, the internal control at the business level is weak, and the internal control performance evaluation is internalized seriously. At the same time, the internal control information construction investment is insufficient, which leads to the internal control execution Insufficient. Through the statistical analysis of the questionnaire, the main reasons are the lack of internal control system of special funds, the lack of internal control awareness in business control, the lack of effective supervision mechanism in performance evaluation, as well as the lack of investment in internal control informatization by HD Water Authority in capital, human resources and other aspects, resulting in poor implementation effect of internal control of special funds. According to the "internal control standard of administrative institutions" issued by Sichuan Provincial Department of finance, combined with the analysis of the problems and causes of the internal control mechanism of special funds of HD Water Authority, a ABSTRACT III comprehensive analysis and research are carried out. First of all, to strengthen the internal control management of special funds, we need to optimize the internal control mechanism at the unit level and business level, clarify the division of rights and responsibilities and the business flow chart of cooperation of different subjects in the internal management of HD Water Authority, and analyze the possible risks of each process node to give internal control measures and optimization suggestions, and then analyze the business level mainly from budget management, contract management Analysis of six economic activities: revenue and expenditure management, procurement management, asset management and project management. Secondly, we need to optimize the performance evaluation mechanism of special funds and carry out strict supervision and management of performance evaluation institutions, so that the performance evaluation results can guide business operation. Finally, combined with the business process refinement of HD Water Authority, the internal control process is solidified through the information system to improve the execution of internal control. This paper introduces the internal control problems and optimization measures of the special funds which are combined with the management of financial special funds and internal control, and analyzes the case study of the internal control management of HD Water Authority. The purpose is to strengthen the supervision of the financial funds and the operation of the internal control mechanism of the administrative institutions, improve the use efficiency of the special funds of the administrative institutions, improve the risk prevention and control of the management of the organization, and prevent corruption Corrupt practices, etc. It can provide theoretical support for administrative institutions to establish internal control informatization, provide powerful management tools for the optimization of internal control mechanism of special funds of administrative institutions, and lay a theoretical foundation for the future market expansion of internal control management software of administrative institutions. Keywords: Special financial funds, Internal control mechanism, Internal control, Optimization suggestions, Budget management. 目 录 IV 目 录 第一章 绪论 ....................... 1 1.1 研究背景及意义 ... 1 1.1.1 研究背景 ... 1 1.1.2 研究意义 ... 2 1.2 文献综述 ............... 3 1.2.1 国外文献综述 .......................... 3 1.2.2 国内文献综述 .......................... 4 1.2.3 文献评述 ... 6 1.3 研究思路及方法 ... 6 1.3.1 研究思路 ... 6 1.3.2 研究方法 ... 7 1.4 论文的创新与不足 .............................. 8 1.4.1 本文的创新之处 ...................... 8 1.4.2 本文的不足 .............................. 8 第二章 财政专项资金内控管理的概述 .......... 9 2.1 财政专项资金内控的含义 .................. 9 2.2 内部控制的主要内控理论基础 .......... 9 2.3 财政专项资金内控的内容及方法 .... 11 2.3.1 财政专项资金内控的内容 .... 11 2.3.2 财政专项资金内控的方法 .... 13 2.4 财政专项资金内控的风险评估 ........ 14 2.5 本章小结 ............. 14 第三章 HD水务局财政资金管理内控现状 . 15 3.1 HD水务局单位的概况 ...................... 15 3.1.1 单位基本情况 ........................ 15 3.1.2 单位组织建设的基本情况 .... 16 3.2 HD水务局专项资金内控现状分