C市南水北调工程办公室内部控制现状及完善研究.docxVIP

PAGE I PAGE I 摘 要 随着行政事业单位的内部控制越来越得到重视，大多数行政事业单位提高了内部控制的水平，但由于时间问题，制度和实施上还存在着一些缺陷和不足。本文选择C市南水北调建设委员会办公室作为内部控制的研究案例，既有助于提高和改善本水利单位的内部控制体系，又有助于为其他省市的水利单位的内控体系建设提供一个模板。 本论文采用的研究方法是案例研究法，通过对此单位现有的内部控制体系和财务数据分析，涉及资金预算管理、人员配置和配套工程建设。从中找出内部控制体系存在的问题，并进一步探究和总结改进对策，设计完善出一个更适应C市南水北调工程办公室发展现状的完整内控体系。 本文的创新点在研究文献的基础上，以具体的内部控制案例为研究对象，归纳探究体系中存在的问题，并联系自己在实习中的所思所感，提出改进建议，研究视角具体，针对性比较强。 关键词：内部控制；南水北调；资金预算管理；配套工程 Abstract As more and more attention has been paid to the internal control of administrative institutions, The level of internal control have been improved. However, due to the time problem, The institution and actualization have some shortages.In this paper, C City South-to-North Water transfer Construction Committee Office as a case study of internal control, not only to advance the internal control institution of water conservancy units, but also useful to offer a template for reference and reference for the construction of internal control system of water conservancy units in other provinces and cities. The thesis has mainly use the case study method . Through the analysis of the existing internal control system and financial data of this unit, it involves the management of capital budget, the staffing and the construction of supporting projects. The problems existing in the internal control system are found out, and the countermeasures are further explored and summarized to design and perfect a complete system which is more suitable for the development of the project in C city. On the base of the research literature, the innovation point of this thesis taking the concrete internal control documentation as the research object, conclude the matters consisting in the setup, and proposes the better proposal and the study angle of view according to the thinking and feeling of oneself in the practice, and puts forward the improvement suggestion and the specific research angle. Pertinence is relatively strong. Keywords:Internal Control;South-to-North Water transfer Pro