摘要
II
摘要
本文以内部控制为指导，通过文献分析法、调查研究法等研究方法，以及
作者日常财务管理工作中的体会和总结，对江西省港航管理局内部控制进行了
研究，发现港航管理局近年来在内部控制方面取得了一些成绩，但也存在一些
问题，如内部控制环境受限，风险评估机制不完善，执行机制不完善，信息传
递缺乏畅通渠道，内部监督机制不健全等问题，本文从体制上、制度上和结构
上三个方面通过分析上述问题产生的原因，提出了相关对策，以期探索本单位
完善内部控制问题的解决思路，以达到提高港航管理局内部管理水平，规范港
航管理局内部控制，防范廉政风险和预防腐败的内控目标
本文共分为六章。第一章绪论，介绍了论文选题的背景和意义、国内外研
究现状、研究方法与内容，以及本文的创新点与不足之处。第二章概述了内部
控制的理论，阐述内部控制的内涵及其构成要素、特征及作用、企业内部控制
与行政事业单位内部控制的异同。第三章江西省港航管理局内部控制体系的建
设，先介绍了江西省港航管理局的组织架构、内部控制的组织架构、制度建设、
后详细介绍了江西省港航管理局内部控制的主要内容与流程。第四章找出并分
析江西省港航管理局内部控制存在的问题及其原因，江西省港航管理局内部控
制虽取得一定成效，但也存在的一些问题，如内部控制环境受限，风险评估机
制和执行机制不完善，信息传递缺乏畅通渠道，内部监督机制不健全等，并针
对问题找出出现问题的原因。第五章提出进一步完善江西省港航管理局内部控
制的对策，针对存在的问题，从内部控制环境、建立长效的风险评估机制、完
善和规范控制活动、加强单位横向纵向的信息沟通和健全内部监督机制等五个
方面提出本单位提升内部控制管理水平的对策。第六章得出结论和展望。最后
的结论：我局应努力提高内控水平，结合我局的海事管理机构，船舶管理机构
和港航行业管理部门的特点，提出现阶段内控存在的问题，并针对性的解决问
题，从而进一步提高公共服务管理水平，为港航事业的发展添砖加瓦
关键词：行政事业单位；内部控制；改进对策
ABSTRACT
III
ABSTRACT
Based on the internal control guidance, research method, survey method and
through the analysis of literature, and the experience of the author in the daily
financial management work and summary of Jiangxi province gang hang
administration of internal control is studied, found gang hang administration aspects
of the internal control in recent years has made some achievements, but there are also
some problems such as, the internal control environment is limited, the risk
assessment mechanism is not perfect, the execution mechanism is not perfect, the lack
of clear information transmission channels, the internal supervision mechanism is not
perfect and so on, this article from the system, the system structure and three aspects
through the analysis of the reasons for the above-mentioned problems, put forward
relevant countermeasures, in order to explore this unit perfect solution of internal
control problems, in order to improve the Port Management Bureau of internal
management, standardize gang hang administration of internal control, to prevent the
Internal control objectives of risk and corruption prevention.
This paper is divided into six chapters. The first chapter introduces the
background and significance of the topic, the research status at home and abroad,
research methods and content, as well as the innovation and shortcomings of this
paper. The second chapter summarizes the theory of internal control, expounds the
connotation of internal control and its components, characteristics and functions, the
similarities and differences between the internal control of enterprises and the internal
control of administrative institutions. The third chapter the construction of Jiangxi
Province gang hang administration, the internal control system, first introduced the
Jiangxi province gang hang administration authority organization structure,
organization structure, internal control system construction, introduces the Jiangxi
province gang hang administration authority and the main contents of the internal
control process. The fourth chapter Port of Jiangxi Province, gang hang
administration the internal control problems and the reasons, Jiangxi province gang
hang administration internal control has achieved certain results, but there are also
some problems, such as the internal control environment is limited, risk assessment
and enforcement mechanism is not perfect, the lack of information flow channels, the
internal supervision mechanism is not perfect, and to find out the cause of the
ABSTRACT
IV
problem. The fifth chapter further improve the Countermeasures of Jiangxi gang hang
administration of internal control, aiming at the existing problems, from the internal
control environment, the establishment of the five aspects of risk assessment
mechanism, long-term improvement and standardization of control activities,
strengthen the information communication unit of horizontal vertical and perfect the
internal supervision mechanism and puts forward countermeasures to control the
internal management level promotion unit. The sixth chapter is the conclusion and
prospect. Conclusion: our bureau should strive to improve the level of internal control,
combined with the maritime administrative agency of our bureau, the characteristics
of ship management and shipping industry management department, put up the
existing problems of internal control stage, and solve the problems, so as to further
improve the public service management level, contributing to the development of
shipping business.
Key Words:Administrative institutions;internal control;improvement countermeasures。