我国行政事业单位内部控制的问题研究 学位论文.doc

我国行政事业单位内部控制的问题研究 摘要：随着改革开放的日渐深入，对于行政事业单位内部控制问题的关注渐趋激烈，我国也疾呼加强和完善与行政事业单位内部控制相关的规范及法规。通过查阅资料和翻看调研，我发现行政事业单位内部控制工作的确存在诸多问题。这些问题的存在，制约了行政事业单位的工作效率和效果，同时也影响了财政“节流”任务的完成和部门预算制度的实施，正因为导致这样的后果引起了国家强烈的重视，并在此基础上要求制定合适行政事业单位特点和管理模式的内部控制规范框架。在这篇论文里，将我国行政事业单位及其内部控制进行一些简单介绍，重点针对在行政事业单位内部控制中我国存在的几大问题进行论述，如内控意识薄弱、会计核算不规范、财务管理制度不健全等，并对相应解决方法及建议进行论述，希冀为完善行政事业单位内部控制奉计献策。 关键字：行政事业单位，行政事业单位内部控制，会计基础工作，部门预算，财务管理制度 Internal Control 【Abstract】With the deepening of reform, administrative institutions concern the internal control is becoming more competitive, are called to strengthen and improve internal control and administrative institutions relevant norms and regulations. Through the research and have access to the information, I found that internal control problems did exist in administrative institutions. The existence of these problems, it restricts the efficiency and effectiveness of administrative institutions, had also affected the financial expenditure cutbacks task completion and implementation of a departmental budget system, since its effects caused attracted the attention of countries strongly and characteristics required to develop an appropriate administrative units on the basis of this normative framework for internal controls and management model. In this paper, administrative institutions and its internal control for some simple instructions, focused on the administrative institution of internal control in China there are several issues discussed, such as weak internal control, accounting irregularities, financial management system is not perfect, and to discuss the appropriate solutions and recommendations, hoping to improve the administrative institutions served included suggestions of internal control. 【Key words】Administrative institutions、Internal control of administrative institutions、Basic work of accounting、Departmental budget、Financial Management System.  三、我国行政事业单位内部控制存在的问题………………………………………5 （一）内控意识相对薄弱，特别是“一把手”的内控意识淡薄………………………5