事业单位内部控制环境的问题及对策的研究以莱芜事业单位为例(附件)
摘 要伴随改革开放的不断加快和深入，事业单位作为市场经济不可或缺的组成部分，由于其自身的特点，在行政化管理方面显现的问题日趋严重，不可避免的导致了内部控制的滞后性和落后性。与此同时，社会公众的监督管理意识也得到了进一步的加强，不可避免的使更多的事业单位在多方面将会面临着挑战，事业单位内部控制方面的弊端也开始逐渐暴露和显现，一方面表现在内控环境的薄弱、制度的不健全、某些方面缺乏监管和监督、信息沟通不通畅和内控的执行力不强。另一方面，就建设发展水平而言，部分事业单位存在在内部控制的建设上生搬硬套，引发单位内控建设理论不符合实际，导致内部控制徒有虚名，形同虚设。诸如此类的问题都可能引发财政资金的不合理利用，甚至是流失浪费，必然也会导致财务的管理方面存在一些隐患。为了解决事业单位控制存在的诸多问题，加强对内部控制环境的研究也显得尤为重要。基于事业单位的特殊性，需要具体问题具体分析，本文将以莱芜市的事业单位为例，采用调查问卷、文献分析并结合在审计局实习的形式，对事业单位控制环境具体问题具体分析，根据事业单位固有的特点，分析其现状，发现其存在的问题，找到解决方法，加以优化，减少事业单位在今后管理中的隐患和风险。
目 录
一、 前言 1
（一） 研究背景 1
（二） 国内外研究现状 1
（三） 研究目的和意义 2
二、 莱芜事业单位内部控制环境的分析研究 3
（一） 内部控制环境的构成要素 3
（二） 事业单位与企业内部控制环境的异同点 3
（三） 莱芜事业单位内部控制环境存在的问题 4
三、 完善事业单位内部控制环境问题的对策 7
（一） 进一步完善内部控制的组织结构以及岗位责任制 7
（二） 发挥文化的软实力作用 8
（三） 建立良好的人力资源政策 8
（四） 加强和完善内部审计的作用 8
四、 结语 8
参考文献 9
附录：调查问卷 10
致 谢 12
ABSTRACT
With the continuous acceleratio *好棒文|www.hbsrm.com +Q: &351916072&
n and deepening of reform and opening up, institutions as an indispensable part of the market economy, due to its own characteristics, the problems that appear in the management of the management are becoming increasingly serious, which inevitably led to the lag and lag behind the internal control. Sex.Inevitably, more public institutions will face challenges in many aspects, and the shortcomings of the internal control of public institutions have also gradually exposed and emerged. The performance of the internal control environment is weak, the system is not perfect, there is a lack of supervision and supervision in certain aspects, information communication is not smooth, and the implementation of internal control is not strong. On the other hand, regarding the level of construction and development, some of the public institutions have been implicated in the construction of internal control, which has caused the theory of internal control of the unit not to conform to reality, resulting in internal controls that have unworthy names and uselessness. Problems such as these may lead to irrational use of fiscal funds, and even loss of waste, which will inevitably lead to some hidden troubles in financial management. Therefore, it is necessary to improve the construction of internal control as soon as possible. In order to solve many problems in the control of public institutions, it is particularly important to strengthen the research on the internal control environment.
Based on the particularity of the business unit, specific issues need to be analyzed. This article will take Laiwu Citys institutions as an example, using questionnaires, literature analysis and the form of internship in the audit bureau to analyze specific issues of the control environment of the institutions. The inherent characteristics of public institutions, analyzing their current status, discovering their existing problems, finding solutions, and optimizing them to reduce the hidden dangers and risks of public institutions in future management.
Key words: Institutions; Internal Control; Control Environment
目 录
一、 前言 1
（一） 研究背景 1
（二） 国内外研究现状 1
（三） 研究目的和意义 2
二、 莱芜事业单位内部控制环境的分析研究 3
（一） 内部控制环境的构成要素 3
（二） 事业单位与企业内部控制环境的异同点 3
（三） 莱芜事业单位内部控制环境存在的问题 4
三、 完善事业单位内部控制环境问题的对策 7
（一） 进一步完善内部控制的组织结构以及岗位责任制 7
（二） 发挥文化的软实力作用 8
（三） 建立良好的人力资源政策 8
（四） 加强和完善内部审计的作用 8
四、 结语 8
参考文献 9
附录：调查问卷 10
致 谢 12
ABSTRACT
With the continuous acceleratio *好棒文|www.hbsrm.com +Q: &351916072&
n and deepening of reform and opening up, institutions as an indispensable part of the market economy, due to its own characteristics, the problems that appear in the management of the management are becoming increasingly serious, which inevitably led to the lag and lag behind the internal control. Sex.Inevitably, more public institutions will face challenges in many aspects, and the shortcomings of the internal control of public institutions have also gradually exposed and emerged. The performance of the internal control environment is weak, the system is not perfect, there is a lack of supervision and supervision in certain aspects, information communication is not smooth, and the implementation of internal control is not strong. On the other hand, regarding the level of construction and development, some of the public institutions have been implicated in the construction of internal control, which has caused the theory of internal control of the unit not to conform to reality, resulting in internal controls that have unworthy names and uselessness. Problems such as these may lead to irrational use of fiscal funds, and even loss of waste, which will inevitably lead to some hidden troubles in financial management. Therefore, it is necessary to improve the construction of internal control as soon as possible. In order to solve many problems in the control of public institutions, it is particularly important to strengthen the research on the internal control environment.
Based on the particularity of the business unit, specific issues need to be analyzed. This article will take Laiwu Citys institutions as an example, using questionnaires, literature analysis and the form of internship in the audit bureau to analyze specific issues of the control environment of the institutions. The inherent characteristics of public institutions, analyzing their current status, discovering their existing problems, finding solutions, and optimizing them to reduce the hidden dangers and risks of public institutions in future management.
Key words: Institutions; Internal Control; Control Environment
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