本文選題：行政事業(yè)單位 + 一二一團(tuán)�。� 參考：《石河子大學(xué)》2014年碩士論文

【摘要】：內(nèi)部控制一直以來都是各國各行業(yè)關(guān)注的重點(diǎn)，其中企業(yè)內(nèi)部控制較為成熟，但是對行政事業(yè)單位內(nèi)部控制的關(guān)注較少。尤其進(jìn)入21世紀(jì)以后，我國經(jīng)濟(jì)快速發(fā)展，導(dǎo)致行政事業(yè)單位在進(jìn)行公共職能與監(jiān)督中，面臨的機(jī)遇與風(fēng)險與日俱增，并且行政事業(yè)單位執(zhí)法不嚴(yán)，財(cái)政資金浪費(fèi)嚴(yán)重等現(xiàn)象頻發(fā)，因此，加強(qiáng)行政事業(yè)單位內(nèi)部控制迫在眉睫。而如何提高行政事業(yè)單位的管理水平、保證財(cái)政資金使用的效率、重視行政事業(yè)單位內(nèi)部控制的發(fā)展是我們重點(diǎn)關(guān)注的問題。 新疆生產(chǎn)建設(shè)兵團(tuán)作為世界唯一的“黨政軍企”合一的特殊組織，目前正處于轉(zhuǎn)型期，實(shí)行政企分離，強(qiáng)化行政事業(yè)職能。在這過程中，我們發(fā)現(xiàn)團(tuán)場經(jīng)營業(yè)績令人擔(dān)憂，而到目前為止，國內(nèi)學(xué)者對其研究寥寥無幾，本文正是基于此，以第八師一二一團(tuán)中行使行政與事業(yè)職能的團(tuán)部及其所屬的十八個事業(yè)部門為對象，，了解其內(nèi)部控制的現(xiàn)狀、發(fā)現(xiàn)問題、分析原因，提出建議改善其內(nèi)部控制制度。通過個案研究，以點(diǎn)帶面，為其他兵團(tuán)農(nóng)牧團(tuán)場提供參考和借鑒。 本文研究綜合運(yùn)用調(diào)查研究和歸納演繹法等科學(xué)規(guī)范的研究方法。在界定行政事業(yè)單位內(nèi)部控制的概念、介紹相關(guān)理論的基礎(chǔ)上，首先從整體上對一二一團(tuán)內(nèi)部控制狀況進(jìn)行了診斷，之后針對團(tuán)場主要經(jīng)濟(jì)業(yè)務(wù)的控制活動進(jìn)行了深入分析，分別提出其存在的問題。其次，從整體上與主要經(jīng)濟(jì)業(yè)務(wù)進(jìn)行整合分析其存在的原因。最后，從行政事業(yè)單位內(nèi)部控制的五要素對優(yōu)化和完善一二一團(tuán)內(nèi)部控制提出針對性建議。 主要結(jié)論：一二一團(tuán)內(nèi)部控制體系正在逐步完善中，但是依舊存在一些問題，因此團(tuán)場內(nèi)部控制環(huán)境還需要進(jìn)一步優(yōu)化、風(fēng)險意識及應(yīng)對能力仍需提高、控制活動重點(diǎn)關(guān)注、加強(qiáng)信息建設(shè)及審計(jì)監(jiān)督等。
[Abstract]:Internal control has always been the focus of attention of various industries in various countries, in which the internal control of enterprises is more mature, but the internal control of administrative institutions is less concerned. Especially after entering the 21st century, the rapid economic development of our country has led to the increasing opportunities and risks faced by administrative institutions in carrying out public functions and supervision, and the lax enforcement of laws by administrative institutions. Serious waste of financial funds and other phenomena occur frequently, therefore, it is urgent to strengthen the internal control of administrative institutions. How to improve the management level of administrative institutions, ensure the efficiency of the use of financial funds, and attach importance to the development of internal control of administrative institutions are the key issues we pay attention to. Xinjiang production and Construction Corps, as the world's only "party, government, military and enterprise" in one special organization, is in a transition period, the implementation of the separation of government and enterprises, strengthen the functions of administrative undertakings. In this process, we found that the performance of the farm management is worrying, and so far, there are very few researches on it by domestic scholars. This paper is based on this. This paper takes the regiment department of the eighth Division 121st regiment which exercises the function of administration and cause and the 18 public institution departments it belongs to as the object to understand the present situation of its internal control, find out the problems, analyze the reasons, and put forward some suggestions to improve its internal control system. Through the case study, to provide reference and reference for other Corps farm and pastoral farm. This paper studies scientific and normative research methods, such as investigation and inductive deduction. On the basis of defining the concept of internal control in administrative institutions and introducing the relevant theories, this paper first diagnoses the internal control situation of one or two groups as a whole, and then makes a deep analysis of the control activities of the main economic and business activities of the regiment. The existing problems are put forward respectively. Secondly, analyze the reason of its existence from the overall integration with the main economic business. Finally, from the five elements of internal control in administrative institutions, some suggestions are put forward to optimize and perfect the internal control of one or two groups. The main conclusion is that the internal control system of the 121 regiment is being gradually perfected, but there are still some problems. Therefore, the internal control environment of the regiment still needs to be further optimized, the risk awareness and coping ability still need to be improved, and the control activities focus on it. Strengthen information construction and audit supervision.
【學(xué)位授予單位】：石河子大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F810.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前8條

1 左小鳳;;淺議行政事業(yè)單位內(nèi)部控制與行政運(yùn)行成本間的關(guān)系[J];財(cái)經(jīng)界(學(xué)術(shù)版);2010年01期

2 裴恩均;;淺析團(tuán)場公共預(yù)算管理[J];新疆農(nóng)墾經(jīng)濟(jì);2012年05期

3 李素萍;;新疆兵團(tuán)改制企業(yè)的內(nèi)部控制問題研究[J];商場現(xiàn)代化;2006年33期

4 于保和,張相洲;經(jīng)濟(jì)責(zé)任審計(jì)中的內(nèi)部控制評審[J];審計(jì)研究;2002年03期

5 劉力云;;論發(fā)展和完善我國政府部門內(nèi)部審計(jì)[J];審計(jì)研究;2007年03期

6 魏卉;;對完善兵團(tuán)企業(yè)內(nèi)部控制監(jiān)督的思考[J];石河子大學(xué)學(xué)報(哲學(xué)社會科學(xué)版);2006年04期

7 魏卉;;兵團(tuán)企業(yè)內(nèi)部控制實(shí)施現(xiàn)狀調(diào)查分析[J];石河子大學(xué)學(xué)報(哲學(xué)社會科學(xué)版);2008年03期

8 宗文龍;魏紫;于長春;;我國事業(yè)單位內(nèi)部控制現(xiàn)狀與改革建議——基于問卷調(diào)查的分析[J];審計(jì)研究;2012年05期

相關(guān)博士學(xué)位論文 前1條

1 劉光忠;政府部門內(nèi)部控制構(gòu)建與實(shí)施研究[D];西南財(cái)經(jīng)大學(xué);2011年

本文編號：1905389