行政事业单位内部控制的思考

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摘要:行政事业单位在当前的社会生活中履行着重要职能，尤其是执法监督和社会管理的职能，这是为人民提供物质和精神层面的服务以及保障整个社会和谐稳定长效运转的重要机器。在这种职能背景下，就需要内部控制作为一个保障组织内部权力各司其事、科学高效运转的手段。2012年11月29日，财政部印发的《行政事业单位内部控制规范（试行）》的实效发挥，我们可以欣喜地看到，行政事业单位财务管理的程度不断加强，单位内部无论是直接领导层，还是下到一线公职人员，其遵守财经纪律的自觉性不断提升。但这几年的行政事业单位仍存着诸如资产管理混乱、风险评估缺失、部门职责不清等问题。而的十八届四中全会通过的《中央关于全面推进依法治国若干重大问题的决定》的出台无疑是为我国各行政事业单位的内部控制划定了纪律的高压线，也为下一步的内部控制建设点亮了道路。本文学习和总结了国内外有关内部控制，特别是行政事业单位内部控制的发展历程，对行政事业单位现存的各项问题和对应的解决措施做了系统、深入、详实地探讨，并以浙江省Z市P区国税局作为范本案例和切入口，力图摸清当前我国行政事业单位的具体脉络。笔者认为，当前我国行政事业单位内部控制所取得的阶段性成果是值得我们肯定的，但中间暴露出的问题也是需要引起重视和深思的，特别是由内部和外部多方面因素造成的问题，要在本次研究中着重考量，采取实践分析法，通过实例的方式进行深入剖析，力图在根源探讨的基础上提出切实可行的有效改进方式。43256

毕业论文关键词：行政事业单位；内部控制；公共管理

Thoughts on the internal control of administrative institutions

Abstract： Administrative institution performs an important function in the current social life ,in particular the function of law enforcement supervision and social management functions ,that is a significant machine to provide for the people’s material and spiritual service as well as to ensure the long-term operation of the whole social harmony and stability. Under the background of this function ,the country needs the internal administrative as a means to ensure efficient operation and attend to each one’s own duties of guarantee organization’s inter power. Along with November 29,2012, with the Norms for internal control of administrative institutions(for Trial Implementation) playing the actual effect, we are glad to see that the financial management of administrative institutions is constantly strengthened, units within the direct leadership, down to the first line of public officials, their compliance with the financial discipline of consciousness constantly improve. But the administrative units in the past few years still exists lots of problems such as management confusion, lack of risk assessment, the ministry of responsibilities unclear. But Decision of the Central Committee of the Communist Party of China on a number of major issues concerning the overall promotion of the rule of law passed by the Fourth Plenary Session of the party’s eighteen is undoubtedly designating a high tension line of discipline, and also lits up the road for the next step of construction of internal control. This paper studies and summarizes the domestic and foreign relevant internal control, especially the administrative institutions of internal control development process, does the system, in-depth, detailed discussion of the existing problems and corresponding solutions to the administrative institution, then taking P city of province Zhejiang Tax Bureau as a model case and entrance, try to find out specific context of China’s administrative institutions. The author believes that our achievements of current administrative institutions internal control are worthy of our recognition, but the middle exposed problems also need attention and reflection, especially caused by internal and external factors of the problem, should be mainly considered. In this study, I will analysis all those problems by the way of example, based on the discussion on the root in order to put forward effective improvement feasible way.