行政事业单位内部控制制度研究.docxVIP

PAGE PAGE 3 行政事业单位内部控制制度研究 摘 要 在经济的发展过程中,我国对行政工作的改革日趋重视,高效的内部管理能够促进行政单位的整体发展,能对公共资源达到很好的利用，对于行政单位而言,必须跟随时代的步伐完善单位内部控制制度,才能够不断提升单位的管理水平。当前我国行政事业单位内部控制制度仍然不是处于一个比较成熟的阶段，也存在着一些缺陷，所以说完善内部控制制度建设刻不容缓。因此本文从完善内部控制的意义以及当前建设的现状出发，通过文献分析法和比较分析法，以内部控制五要素为理论依据，分析当前行政事业单位内部控制在内部环境，内部风险评估体系等方面的问题，并提出针对性的解决方案，以此完善行政事业单位内部控制制度，提高行政单位内部的管理水平。 关键词：内部控制；内部控制五要素；行政事业单位；风险评估体系；信息沟通机制 Research on the Internal Control System of Administrative Institutions Abstract In the process of economic development, China has paid more and more attention to the reform of administrative work. Efficient internal management can promote the overall development of administrative units，which can make good use of public resources. For administrative unit，The units internal control system must be established at the pace of the times in order to continuously improve the units management level . At present, the internal control system of Chinas administrative institutions is still not in a relatively mature stage, and there are also some defects, so it is urgent to improve the construction of the internal control system. Therefore, this article starts from the meaning of perfecting internal control and the current status of construction ，through the literature analysis method and comparative analysis method, and takes the five elements of internal control as the theoretical basis. Analyze the current internal control, internal risk assessment system and other issues of the internal control of administrative institutions, And propose targeted countermeasures. This will improve the internal management level of administrative units and the internal control system of administrative institutions. Key words: Internal Control; Five Elements of Internal Control; Risk assessment system；Information communication mechanism 目 录 TOC \o 1-3 \h \z \u 摘 要 I Abstract II 一、绪 论 1 （一）选题的意义及目的 1 （二）写作思路和研究方法 1 二、文献综述与研究现状 1 三、相关理论概述 3 （一）内部控制以及行政事业单位内部控制的概念： 3 （二）企业与行政事业单位的特征分析: 3 （三）行政