某行政单位内部控制存在的问题与对策分析 毕业论文.doc

中文摘要 行政单位内部控制是政府部门管理的组成部分，是指行政单位履行职能、实现总体目标而建立的保障系统，它由内部控制环境、风险评估、内部控制活动、信息及其沟通和内部控制监督等要素组成，并体现为与行政、管理、财务和会计系统触为一体的组织管理结构、政策、程序和措施等，它是行政单位为履行职能、实现总体目标而应对风险的自我约束和规范过程。而有效的内部控制是提高单位管理水平和防止错误舞弊的重要基石。因此，我国政府相关部门也致力于单位内部控制建设推进工作，但行政单位的领导和有关人员对内部建设的意义、措施等还有待于进一步加强。文章首先从内部控制理论发展入手，通过分析行政单位内部控制理论，剖解某行政单位内部控制方面存在问题，提出了对该行政单位加强内部控制的相关措施，以实现该行政单位的健康发展。 关键词：行政单位，内部控制，对策 Abstract The Internal Control of an administrative office, part of government administration, refers to the system set up for the office’s execution of functions and accomplishment of overall goals. The system contains elements consisting of internal control environment, risk assessment, Internal Control actions, information exchanges and supervision of Internal Control, and turns out to be an organizational structure, a policy, a procedure and a measure that is integrated with administration, management, financing and accounting. It acts as the tool to improve the administrative office’s self-discipline and standardization for its execution of functions and accomplishment of overall goals, and meanwhile, effective Internal Control lays solid foundation for the improvement of administration and the prevention of fraud and corruption. Therefore, China’s governments and departments commit themselves to the construction and popularization of Internal Control and improvements are necessary in suggestion and measures that heads and guides of administrative offices offer. The paper starts with the development of Internal Control theory, analyzes Internal Control theory of administrative offices and the existing problems of Internal Control in a specific administrative office, and puts forward relevant suggestion about measures to enhance Internal Control to boost the development of administrative offices. Key Words：的一种相互制约的业务组织形式和职责分工制度。最早的控制主要着眼于保护财产的安全完整，会计信息资料的正确可靠，侧重于从钱物分管、严格手续、加强复核方面进行控制。随着经济的发展，活动日趋复杂化，才逐步发展成的内容涵盖企业运营的各个领域,要求管理层必须记录、检查内部系统的有效性,提供足够的证据并对内部控制的有效性公开发表声明。其中,对内部控制的定义是:由董事会、