z行政单位内部控制体系研究会计学专业论文.docxVIP

The The Research on Internal Control System of Administrative Unit“Z” Author：Feng Yueli Major：Accounting Advisor：Professor Gao Lihua Abstract As functional departments of the country,administrative units play all important role in national economic and social activities．Improving the interior management level of administrative unit is conducive to increase use efficiency of state-owned assets．A sound internal control system can effectively solve a series of problems caused by excessive concentration of power in the administrative unit．Thereby the administrative units work efficiency will be improved，which provides institutional guarantee for economic and social development．At present，although enterprise internal control system construction keeps high speed development in our country,the internal control of administrative institution iS still weak．Most of the research iS macro introduction on the administrative internal control of China，empirical analysis is rare． Based on the basic theory of internal control，the paper makes a comprehensive study of the administrative internal control system about Z unit in the line of unit level and business levels’framework．By using the method of direct interview，available literature and tracing observation，the paper teases the business process，and then analysis the current situation of the five unit levels from organization chart，decision—making mechanism， enforcement mechanism，supervisory mechanism，cooperation mechanism and five business levels from business budget control，balance of payment business control， government procurement control，asset control，contract contr01．Next，we put up with the existing problems of them．In view of these problems，also in the framework of unit level and business level，the internal control system of the Z administrative unit is improved， including the following contents． The construction of the intemal eontrol in unit 1evel mainly includes：to complement the internal control system，internal audit sys