摘 要

2012年，财政部印发了《行政事业单位内部控制规范（试行）》，这无疑是我国行政事业单位内部控制建设过程中程碑式的重大事件。虽然我国行政事业单位内部控制的制度不断完善，但各阶级行政单位的实施效果并不尽如人意，内部控制意识薄弱，财务活动不规范，财务资金使用效益低等现象仍屡见不鲜。所以，加强行政事业单位的内部控制是当务之急。

本文采用调查法和个案分析法，通过内部控制基础性评价表，发现A局的问题并针对问题提出合理化的建议。单位层面需要完善内部审计体系，加强横向信息的沟通与交流。业务层面需要改善预算的编制和分解流程，建立健全货币资金管理岗位不相容职务的分离并加强合同管理控制。最后针对该单位的问题提出合理化的建议，这不仅有利于A行政单位的发展，也能为其他的行政单位提供借鉴的建议。

关键词：行政单位；内部控制；基础性评价；完善

Research on the Internal Control of Administrative institutions: a case study on bureau A

Abstract

In 2012, the treasury department printed and distributed 《Internal control norms of administrative units (for trial implementation)》.There is no denying the fact that this is a landmark event in the internal control of units in China. Despite the continuous improvement of the system of internal control of administrative units, the implementation effect of each class unit is not lived up to expectations. The phenomenon such as weak consciousness of internal control, irregular financial activities and low efficiency of financial funds are often seen. So, it is of great significance and extreme urgency to reinforce internal control of administrative units.

This text adopts the documentation method and case analysis method. By the means of internal control foundation evaluation forms, I find the problems of internal control in Bureau A and put forward rationalization proposal in the view of the problems. At the unit level, what should do are perfect internal audit system, enhance the communication of horizontal information. At the business level, what should do is polish up the preparation of the budget and the process of budget decomposition, establish and perfect separation of incompatible positions in the management of money funds, reinforce the control of contract management. Ultimately, I put forward rationalization proposal in the view of the problems of Bureau A, which is not only propitious to the development of Bureau A but also providing suggestions for other administrative units.

Key words: Administrative unit; Internal control; Basic evaluation; Consummate

目 录

1.绪论 - 1 -

1.1研究背景 - 1 -

1.2研究目的及意义 - 1 -

1.2.1选题目的 - 1 -

1.2.2选题意义 - 1 -

1.3研究内容及方法 - 2 -

1.3.1研究内容 - 2 -

1.3.2研究方法 - 2 -

2.行政事业单位内部控制相关概述 - 3 -

2.1行政事业单位的概念与特点 - 3 -

2.2行政事业单位内部控制的概念 - 4 -

3.A局现状及内部控制的问题 - 5 -

3.1单位概况 - 5 -

3.2 A局内部控制现状 - 5 -

3.2.1 审计问题的处理效率低 - 6 -

3.2.2内部横向之间的沟通不足 - 7 -

3.2.3预算编制程序不规范 - 7 -

3.2.4货币资金管理岗位不相容职务未分离 - 7 -

3.2.5合同控制薄弱、管理不严 - 8 -

4.A局内部控制的优化 - 9 -

4.1单位层面内部控制优化 - 9 -

4.1.1完善内部审计体系 - 9 -

4.1.2 加强横向信息的沟通与交流 - 9 -

4.2业务层面内部控制优化 - 10 -

4.2.1改善预算的编制和分解流程 - 10 -

4.2.2 建立健全货币资金不相容职位的分离 - 13 -

4.2.3加强合同管理的控制 - 14 -

5.结论与展望 - 15 -

5.1研究结论 - 15 -

5.2展望 - 15 -

致 谢 - 17 -

参考文献 - 18 -

附录A - 19 -

表 A.1 A局基础性评价明细表 - 19 -

表 A.2 A局内部控制基础性评价扣分明细表 - 21 -

表 1 A局内部控制基础性评价表 - 6 -

图 1 A局组织机构图 - 5 -

图 2 优化预算编报流程 - 11 -

图 3 优化预算批复子流程 - 12 -

图 4 优化货币资金业务流程 - 13 -