C市路政管理局財務內部控制問題探析-藏刊網

本篇論文目錄導航：

【題目】C市路政管理局財務內部控制問題探析
【第一章】市路政管理局財務內控優化研究緒論
【第二章】財務內控的基本理論
【3.1】C市路政管理局簡介
【3.2】C市路政管理局財務內部管理現狀分析
【第四章】路政部門財務內部控制評價分析
【第五章】C市路政局財務內部控制改進
【結論/參考文獻】路政管理局財務內控制度構建研究結論與參考文獻

摘要

改革開放已逾三十年，在這段時間內，我國在政治、經濟、法制等方面的改革持續深化，并取得了舉世矚目的偉大成就。但與此同時，我國行政事業單位內部所存在的諸多問題也日益突顯，急需有效措施制度解決整治。在中國共產黨十八次代表大會召開后，黨和政府逐漸加大了反腐的力度，人民群眾對于公共管理部門的廉潔高效也提出了更高的要求和期待。在這樣的背景下，加強自身尤其是財務內控建設已成為我國事業單位客觀而且迫切的現實需要。

C 市路政管理局，作為全額撥款的事業單位，保證其單位所有經濟活動合乎法律法規，不越紅線，不碰底線；保證其資產使用既高效又安全；保證其財務信息既要完整清晰又真實不虛，有效的預防其發生腐敗問題，提高單位公共服務的效率及效果，都是需要深入探討研究的問題。

本文通過梳理我國事業單位內控制歷史以及現狀，參照國外行政單位的內控改革歷程，結合 C 市路政管理局的實際情況，通過研究文獻、案例分析、理論歸納、問卷調查以及比較分析等科學方法，分別從 COSO 五要素入手，對 C 市路政管理局財務制度的內控活動進行分析及評價，對其在內控方面的問題，進行梳理及研究，并針對性地提出改進措施及建議。

本文的研究過程和結論希望為 C 市路政管理局財務內控制度的構建及實施提供一定的參考，對其管理規范及實施起到促進作用。

關鍵詞：財務制度，內部控制，模糊評價

Abstract

Has more than 30 years of reform and opening-up, during this period, ourcountry in the aspects of political, economic, legal system reform continued todeepen, and obtained remarkable achievements. But at the same time, manyproblems existing within the administrative institutions are increasingly highlight, inurgent need of effective measures to solve the regulation system. In eighteen of thecommunist party of China after the congress, the party and the government graduallyincrease the intensity of the anti-corruption, the honesty of the people for publicadministration efficiency also put forward higher request and expectation. In thiscontext, to strengthen the construction of itself, especially the financial internalcontrol has become our country institution objectively and in urgent need of reality.

C city road administration, as a full funding institutions, how to ensure the uniteconomic activities available legal compliance, asset security, financial informationis complete and true, effectively prevent corruption and improve the efficiency ofpublic services, are problems which need to be in-depth study.

In this article, through combing control inside the history and present situationof public institutions of our country with reference to foreign internal control reformof administrative units, combined with the actual situation of C city highwayadministration, through the research literature, case analysis and theoretical summary,the questionnaire survey and comparative analysis methods, respectively from thecontrol environment, risk assessment, control activities, information andcommunication, from five aspects, such as supervision and administration ofhighways in C city financial system carries on the analysis and evaluation of internalcontrol activities, in the internal control problems, sort out and research, and putsforward the measures and Suggestions for improvement.

The research process and conclusions of this article hopes to C city, such as theconstruction of highway administration system of financial internal control andprovide some reference, to promote its management specification andimplementation.

Key words:The financial system, The internal control, Fuzzy evaluation

目錄

摘要

ABSTRACT

第 1 章緒論

1.1 研究的背景和意義

1.2 研究方法與框架

1.3 本文的創新與局限

第 2 章財務內控的基本理論

2.1 財務內部控制的發展

2.2 財務內部控制基本涵義

2.3 財務內控概念體系框架