改革开放40年来，中国经济取得了举世瞩目的成绩，高质量、高速度发展 成为了中国经济的标签。在这一成功壮举的背后，经济开发区作为政府区域经济 发展的重要载体，带动了地方基础设施以及相关产业的发展，是区域内重要的经 济增长单元。各地经济开发区管委会作为经济开发区的管理机构在经济开发区科 学合理的发展轨迹中扮演着重要的角色。随着我国经济步入转型期、改革踏入“深 水区”，经济开发区管委会内部控制管理存在的问题已经制约着经济开发区的发 展。在经济开发区日益成为经济发展助推器以及内部控制理论不断完善的今天， 有必要对经济开发区管委会内部控制管理不完善的地方进行梳理，分析当前经济 开发区管委会内部控制管理存在不足，对于存在的问题进行深入地研究，并找出 解决问题的方法，这既是给当前区域经济发展的良好补充，又是打开制约我国经 济发展瓶颈的钥匙。 鉴于此，本文研究以湖南市级经济开发区——Z经济开发区管委会作为切入 点，根据其内部控制管理的现状分析，Z经济开发区管委会内部控制存在内部控 制规定不够具体操作性不强、关键人员管理比较薄弱、预算编制不科学、业务收 入支出管理不严格、政府采购计划性不强、缺乏对资产管理的实时监控、项目建 设风险评估力度不够等问题，结合《行政单位内部控制规范（试行）》以及COSO 内部控制的五要素对其问题进行分析，本文提出通过改善单位内部控制环境、建 立风险防控机制、加强业务层面控制措施、强化单位内部控制信息沟通、强化监 督管理等五个方面来优化Z经济开发区管委会内部控制体系。此外，为了保障Z 经济开发区内部控制体系良好运行，结合实际情况，本文分别从建立内审机构、 建立激励机制、建立内部控制评价体系三个方面着手进行讨论。 通过上述研究，本文期望能够将内部控制理论与经济开发区的发展有机结 合，为经济开发区管委会今后有效运行提供管理保障，给我国存在类似情况的一 些经济开发区管委会在面临的相同困境时提供有价值的参考经验。 关键词：经济开发区管委会内部控制优化措施 II Abstract Inthepast40yearsofreformandopeningup,China'seconomyhasmade remarkableachievements.High-qualityandhigh-speeddevelopmenthasbecomethe labelofChina'seconomy.Behindthissuccessfulfeat,asanimportantcarrierof regionaleconomicdevelopmentofthegovernment,theEconomicDevelopmentZone promotesthedevelopmentoflocalinfrastructureandrelatedindustries,andisan importanteconomicgrowthunitintheregion.Asthemanagementorganizationof economicdevelopmentzones,theadministrativecommitteesofeconomic developmentzonesplayanimportantroleinthescientificandrationaldevelopment trackofeconomicdevelopmentzones.WithChina'seconomyenteringthetransition periodandreformsteppingintothe"deepwaterzone",theproblemsintheinternal controlandmanagementoftheadministrativecommitteeoftheeconomic developmentzonehaveinhibitedthedrivingroleoftheeconomicdevelopmentzone astheregionaleconomicengine.Today,economicdevelopmentzonesare increasinglybecomingboostersofeconomicdevelopmentandthetheoryofinternal controlisconstantlyimproving.Itisnecessarytosortouttheimperfectareasof internalcontrolmanagementofEconomicDevelopmentZoneManagement committee,analyzethedeficienciesofcurrentinternalcontrolmanagementof EconomicDevelopmentZoneManagementcommittee,andconductin-depthresearch ontheexistingproblems.Itisnotonlyagoodsupplementtothecurrentregional economicdevelopment,butalsoakeytoopenthebottleneckrestrictingtheeconomic developmentofourcountry. Inviewofthis,thispapertakesHunanmunicipaleconomicdevelopmentzone- zeconomicdevelopmentzonemanagementCommitteeasthebreakthroughpoint, accordingtotheanalysisofitsinternalcontrolmanagementstatus,theinternalcontrol regulationsofzeconomicdevelopmentzonemanagementCommitteearenotspecific enough,themanagementofkeypersonnelisweak,thebudgetingisunscientific,the managementofbusinessincomeandexpenditureisnotstrict,thegovernment procurementplanisnotstrong,thereal-timemonitoringofassetmanagementis lacking,andtheriskassessmentofprojectconstructionisnotstrongenough.this paperanalyzesitsproblemsincombinationwiththe"administrativeunitinternal controlstandard(trial)"andthefiveelementsofCOSOinternalcontrol,and III proposestoimprovetheinternalcontrolenvironmentoftheunit,establisharisk controlmechanismandstrengthenbusinesslevelcontrol.Inaddition,inorderto ensurethegoodoperationoftheinternalcontrolsysteminZEconomicDevelopment Zone,thispaperdiscussestheestablishmentofinternalauditinstitutions,incentive mechanismandinternalcontrolevaluationsystem. Throughtheaboveresearch,thispaperexpectstocombinetheinternalcontrol theorywiththedevelopmentofeconomicdevelopmentzones,providemanagement guaranteefortheeffectiveoperationoftheadministrativecommitteeofeconomic developmentzonesinthefuture,andprovidevaluablereferenceexperienceforsome administrativecommitteesofeconomicdevelopmentzonesfacingthesamedilemma inChina. KeyWords:EconomicDevelopmentZoneManagementCommittee；Internal controls；Optimizationmeasures IV 目录 摘要...............................................................................................................................I Abstract.........................................................................................................................II 第1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................................................................................................1 1.2国内外研究现状..............................................................................................2 1.2.1国外研究文献综述................................................................................2 1.2.2国内研究文献综述................................................................................3 1.3研究方法及内容..............................................................................................4 1.3.1研究方法................................................................................................5 1.3.2研究内容................................................................................................5 第2章内部控制相关理论基础..................................................................................7 2.1内部控制的定义..............................................................................................7 2.2内部控制的目标和原则..................................................................................7 2.2.1内部控制的目标....................................................................................7 2.2.2内部控制的原则....................................................................................8 2.3COSO内部控制框架.......................................................................................9 2.4内部控制的主要方法....................................................................................10 第3章Z经济开发区管委会内部控制现状及问题分析........................................12 3.1Z经济开发区基本情况.................................................................................12 3.1.1区域地位..............................................................................................12 3.1.2自然文化资源......................................................................................12 3.1.3财务收支情况......................................................................................12 3.1.4政策环境..............................................................................................13 3.2Z经济开发区管委会内部控制现状.............................................................14 3.2.1内部控制环境现状..............................................................................14 3.2.2风险评估现状......................................................................................16 3.2.3内部控制活动现状..............................................................................17 3.2.4信息公开现状......................................................................................23 3.2.5监督工作现状......................................................................................23 3.3Z经济开发区管委会内部控制