行政单位内部控制中控制环境存在的问题与对策.docVIP

经典专科、本科、硕博、研究生、期刊毕业论文 仅供参考 精心整理 仅供参考 勿用作商业用途 摘 要 随着我国改革开放进一步深化、经济发展持续跃升、社会不断进步，对于行政单位的工作要求也越来越高，行政单位有义务制定规章制度，将工作目标落实到位，关键在于强抓严管内部控制。《规范》的发布和实施引起行政单位对内部控制建设的重视。内部控制环境作为内部控制五大要素之首，是内部控制的核心与根本，是行政单位内部控制实施的基础。内部控制环境不但直接影响内部控制的设置，还影响到内部控制目标的执行。目前我国行政单位在组织结构、内部审计、人力资源、文化建设等方面都存在着突出的问题。因此探讨如何创造良好的内部控制环境意义深刻。本文阐述了行政单位内部控制的重要意义，重点对内部控制中的控制环境作深入剖析，分析当前出现的问题，针对行政单位内部控制中控制环境具有的缺陷提出意见措施。（右页边距3.17cm） （右页边距3.17cm） 关键词： 行政单位； 内部控制； 控制环境 Abstract With the further deepening of Chinas reform and opening up, continued rapid economic development, and continuous social progress, the work requirements for administrative units are also increasing. Administrative units are obligated to formulate rules and regulations, and the key to the implementation of work objectives is to strengthen the internal control. The issuance and implementation of the Regulations caused the administrative unit to pay attention to the construction of internal control. The internal control environment is the first of the five major elements of internal control. It is the core and fundamental of internal control and the basis for the internal control of the administrative unit. The internal control environment not only directly affects the setting of internal control, but also affects the implementation of internal control objectives. At present, there are outstanding problems in the organizational structure, internal audit, human resources, and cultural construction of our administrative units. Therefore, it is of great significance to explore how to create a good internal control environment. This article elaborates the importance of internal control of administrative units, focuses on the analysis of the control environment in internal control, analyzes the current problems, and proposes countermeasures against the defects in the control environment in the internal control of administrative units. Key words: Administrative unit; Intern