本文選題：武警部隊(duì) + 財(cái)務(wù)部門��； 參考：《內(nèi)蒙古師范大學(xué)》2013年碩士論文

【摘要】：論文在借鑒地方企事業(yè)單位財(cái)務(wù)內(nèi)控理論研究有益成果的基礎(chǔ)上，以武警部隊(duì)財(cái)務(wù)部門內(nèi)部控制的內(nèi)涵闡釋為起點(diǎn)，從理論層面對(duì)武警部隊(duì)財(cái)務(wù)內(nèi)部控制的構(gòu)成要素、種類、作用、目標(biāo)定位和遵循原則等進(jìn)行了分析闡述，進(jìn)而采用理論與實(shí)踐相結(jié)合的方法，對(duì)財(cái)務(wù)部門崗位設(shè)置和主要業(yè)務(wù)流程進(jìn)行分析和規(guī)范，明確業(yè)務(wù)活動(dòng)關(guān)鍵點(diǎn)及相關(guān)控制措施，從現(xiàn)實(shí)層面歸納總結(jié)提出加強(qiáng)武警部隊(duì)財(cái)務(wù)部門內(nèi)部控制的政策建議。 本文首先對(duì)內(nèi)部控制及相關(guān)公共管理的理論基礎(chǔ)和相關(guān)概念進(jìn)行研究分析，結(jié)合武警部隊(duì)財(cái)務(wù)工作實(shí)際，闡述本論文研究的意義。在論文主體部分分別對(duì)武警部隊(duì)的財(cái)務(wù)組織機(jī)構(gòu)設(shè)置歷史沿革、現(xiàn)行武警部隊(duì)財(cái)務(wù)部門編制構(gòu)成及主要職責(zé)進(jìn)行了梳理，對(duì)武警部隊(duì)財(cái)務(wù)部門內(nèi)部控制的作用和種類及目標(biāo)定位和遵循的原則進(jìn)行了分析，在詳細(xì)描述武警部隊(duì)內(nèi)部控制設(shè)計(jì)之后，明確指出了武警部隊(duì)當(dāng)前內(nèi)部控制在部隊(duì)主官的認(rèn)識(shí)態(tài)度上、控制制度本身和管理實(shí)施辦法上、崗位設(shè)置和人員素質(zhì)上，仍存在的部門主管對(duì)內(nèi)部控制制度認(rèn)識(shí)不足、理解不清，內(nèi)部控制制度本身不完善、管理上有漏洞，崗位設(shè)置不當(dāng)，人員素質(zhì)參差不齊等幾個(gè)問(wèn)題，并分析了問(wèn)題存在的原因在于內(nèi)部控制制度不完善、法規(guī)制度不明晰，內(nèi)部控制執(zhí)行不夠堅(jiān)決、約束機(jī)制不順暢，內(nèi)部控制人員意識(shí)淡薄、能力素質(zhì)不全面。最后提出了解決的問(wèn)題加強(qiáng)內(nèi)部控制的合理建議:一是要優(yōu)化財(cái)務(wù)內(nèi)控環(huán)境，強(qiáng)化人才隊(duì)伍建設(shè)；二是要完善財(cái)務(wù)內(nèi)控措施，強(qiáng)化內(nèi)控制度建設(shè)；三是要構(gòu)建風(fēng)險(xiǎn)評(píng)估體系，強(qiáng)化財(cái)務(wù)內(nèi)控監(jiān)督。
[Abstract]:On the basis of the beneficial research results of the financial internal control theory of local enterprises and institutions, this paper starts with the explanation of the connotation of the internal control of the financial department of the armed police force, and from the theoretical level, it analyzes the elements and types of the internal control of the financial affairs of the armed police force. The function, the target orientation and the principle are analyzed and elaborated, and then the financial department post setting and main business process are analyzed and standardized by the method of combining theory with practice. This paper clarifies the key points of operational activities and relevant control measures, summarizes and summarizes the policy recommendations for strengthening the internal control of the financial department of the Armed Police Force from the practical level. In this paper, the theoretical basis and related concepts of internal control and related public management are studied and analyzed, and the significance of this paper is expounded in the light of the actual financial work of the Armed Police Force. In the main part of the thesis, respectively, the history of the establishment of the financial organization of the Armed Police Force, the composition of the current financial department of the Armed Police Force and its main responsibilities are combed. This paper analyzes the functions and types of internal control in the financial department of the Armed Police Force, as well as the orientation of the target and the principles to be followed. After the detailed description of the design of the internal control of the Armed Police Force, It is pointed out clearly that the current internal control of the Armed Police Force is insufficient in the understanding attitude of the chief officer, the control system itself and the management implementation method, the post setup and the personnel quality, and the lack of understanding of the internal control system among the department managers. The internal control system itself is not perfect, the management is flawed, the post setting is improper, the personnel quality is not uniform and so on. The reasons for the problems are analyzed, such as the internal control system is not perfect, the laws and regulations are not clear, and so on. The implementation of internal control is not firm enough, the restraint mechanism is not smooth, the consciousness of internal control personnel is weak, the ability quality is not comprehensive. Finally, the paper puts forward some reasonable suggestions to strengthen internal control: first, to optimize the financial internal control environment and strengthen the construction of talent team; second, to perfect the financial internal control measures and strengthen the internal control system construction; third, to build a risk assessment system. Strengthen financial internal control and supervision.
【學(xué)位授予單位】：內(nèi)蒙古師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：E277

【參考文獻(xiàn)】

相關(guān)期刊論文 前6條

1 黃娟,王擎;內(nèi)部財(cái)務(wù)控制及其作用試論[J];財(cái)會(huì)月刊;2003年08期

2 方桂英;;對(duì)事業(yè)單位財(cái)務(wù)管理內(nèi)部控制的認(rèn)識(shí)[J];黃岡職業(yè)技術(shù)學(xué)院學(xué)報(bào);2008年02期

3 楊雄勝;;內(nèi)部控制范疇定義探索[J];會(huì)計(jì)研究;2011年08期

4 張敏敏;;商業(yè)企業(yè)內(nèi)部控制研究[J];商場(chǎng)現(xiàn)代化;2008年02期

5 李晶;;COSO新框架下企業(yè)內(nèi)部控制與風(fēng)險(xiǎn)管理的思考[J];天津市財(cái)貿(mào)管理干部學(xué)院學(xué)報(bào);2008年01期

6 金孝娟;;培訓(xùn)中心內(nèi)部財(cái)務(wù)控制淺析[J];中國(guó)鄉(xiāng)鎮(zhèn)企業(yè)會(huì)計(jì);2009年07期

，

本文編號(hào)：1846691