行政事业单位是我国社会主义市场经济发展过程中不可或缺的重要构成部分，在 对推动社会发展有至关重要的作用。随着我国经济体制改革、政治体制改革的推进, 行政事业单位的体制改革工作也不断深化。其中，内部控制作为与行政事业单位风险 息息相关的管理工作也需要优化。由于其特殊的工作性质,我国行政事业单位内部控 制工作无论是从理论制度层面还是落实监督层面都相对落后,仍有很多繁杂的工作需 要行政事业单位的管理层及单位职工去攻克。特别是D市于2016年完成了内部控制 体系，但是在实际运行的过程中还存在很多问题没有得到妥善解决，如内部控制意识 淡薄,内部控制实施的效率和效果差等。 本文以D市社会保险事业管理局作为主要研究案例，以国家规定的事业单位内部 控制管理规定为重要的参考依据，并且在此基础上，把文献研究法和案例分析法结合 起来，通过实际案例的分析，验证该事业单位内部控制实际状况，指出其中存在的问 题，主要有：内部控制管理手册应用不到位、内部控制团队构建不合理，内部控制信 息化水平不高，预算管理不到位，建设项目管理存在明显的形式化问题、合同管控制 度不够完善、社保业务流程不够规范等方面都存在一定的风险点。存在问题的主要原 因为内部控制观念意识方面、机构内外监督机制方面、单位内部组织机构方面、工作 人员业务素质方面等。本文在实际案例研究中，指出D市社会保险事业管理局内部控 制体系建设和运行过程中存在的问题，并且针对这些问题提出可行性的优化建议和制 度方面优化建议。管理方面主要有强化人员内部控制思想意识，完善风险管理评估机 制，完善内部控制工作机制，提高信息化管理水平等；从制度上来看，要从工作开展 规章制度的完善和财务核算制度的优化着手。从业务开展角度的来分析就是要最大限 度的保障业务流程制定的合理性，提高业务处理效率，从收支、采购、资产管理等活 动方面着手进行优化管理。与此同时，还需要立足D市社会保险事业管理局自身发展 需求和情况来完善内部控制体系，突出工作重点，增加网络覆盖面，完善考核评价体 系，为优化方案的实施提供重要保障。本文在研究中主要把D市社会保险事业管理局 当作研究对象，分析了该事业单位在实际运行过程中内部控制实际运行状况，指出其 中存在的主要问题，并且能够针对性的提出优化改进方案，对行政事业单位内部控制 的实施起到一定的推动作用。 关键词： 内部控制 行政事业单位 优化对策 Abstract II Abstract Administrative institutions are an integral part of the development of the Socialist market economy and play a vital role in the promotion of social development. With the advance of the reform of economic system and political system in China, the reform of administrative institutions has been deepened continuously. Among them, internal control as a risk management closely related to the administrative institutions also needs to be optimized. Because of its special working nature, the internal control work of China's administrative institutions is relatively backward in terms of both the theoretical system and the implementation of supervision, there are still a lot of complex work to be tackled by the management and staff of administrative institutions. In particular, D City completed the internal control system in 2016, but in the actual operation of the process there are still many problems have not been properly resolved, such as weak awareness of internal control, internal control implementation efficiency and poor results. In this paper, the Social Insurance Administration of D city is taken as the main research case, and the internal control and management regulations of public institutions stipulated by the state are taken as the important reference, combining the method of literature research with the method of case analysis, through the analysis of actual cases, the actual situation of internal control in this institution is verified, and the existing problems are pointed out, the main ones are: the application of internal control management manual is not in place, the construction of internal control team is not reasonable, the information level of internal control is not high, the budget management is not in place, the construction project management has obvious formalization problem, the contract management system is not perfect, and the social insurance business process is not standardized. The main reasons for the problems are the concept of internal control, internal and external oversight mechanisms, internal organization, staff quality and so on. In the case study, this paper points out the problems existing in the construction and operation of internal control system of D City Security Administration Bureau, and puts forward feasible optimization suggestions and system optimization suggestions for these problems. In the management aspect, it mainly includes strengthening the staff's internal control ideology, perfecting the risk management evaluation mechanism, perfecting the internal control working mechanism, improving the information management level, etc. , Abstract III we should start with the improvement of rules and regulations and the optimization of financial accounting system. From the point of view of business development, we should guarantee the rationality of business process, improve the efficiency of business processing, and optimize the management from the aspects of revenue and expenditure, purchase, asset management and so on. At the same time, it is also necessary to improve the internal control system, give prominence to work priorities, increase network coverage, and improve the assessment and evaluation system, based on the development needs and conditions of the Security Administration Bureau of D city, to provide an important guarantee for the implementation of the optimization scheme. In this paper, the Security Administration of D city is taken as the main research object, and the actual operation of internal control in the actual operation of this institution is analyzed, and the main problems are pointed out, and can propose the optimized improvement plan pertinently, have the certain impetus function to the administration institution internal control implementation. Key words: Internal control Administrative institutions Optimization strategy 目 录 IV 目 录 摘要 ................................................................ I Abstract ............................................................. II 第1章 绪 论 ......................................................... 1 1.1 本文研究背景和研究意义 .......................................... 1 1.1.1本文研究背景 ............................................... 1 1.1.2本文研究意义 ............................................... 1 1.2 相关理论和文献综述 .............................................. 2 1.2.1相关理论 ................................................... 2 1.2.2文献综述 ................................................... 5 1.3 本文研究方法和研究内容 .......................................... 8 1.3.1本文研究方法 ............................................... 8 1.3.2本文研究内容 ............................................... 8 第2章 D市社会保险事业管理局内部控制体系现状 ......................... 10 2.1 D市社会保险事业管理局概况 ..................................... 10 2.2 D市社会保险事业管理局内部控制体系实施现状 ..................... 11 2.2.1 D市社会保险事业管理局内部控制体系 ........................ 11 2.2.2单位层面内部控制分析 ...................................... 12 2.2.3业务层面内部控制分析 ...................................... 13 第3章 D市社会保险事业管理局内部控制中存在的问题 ..................... 15 3.1 单位层面存在的问题分析 ......................................... 15 3.1.1内部控制管理手册应用不到位 ................................ 15 3.1.2内部控制领导小组工作不具体 ................................ 15 3.1.3内部控制管理信息化程度过低 ................................ 15 3.2 制度层面存在的问题分析 ......................................... 16 3.2.1内部控制制度完善度低 ...................................... 16 3.2.2预算业务管理控制不当 ...................................... 16 3.2.3政府采购业务档案缺失 ...................................... 17 3.2.4资产使用管控制度的缺失 .................................... 17 3.2.5建设项目管控流于形式 ...................................... 18 3.2.6合同管控制度不够完善 ...................................... 18 目 录 V 3.2.7社保业务流程不够规范 ...........