【作者】 唐晓玉；

【导师】 于中一；

【作者基本信息】 财政部财政科学研究所 ， 会计学， 2013， 博士

【摘要】 在中国经济社会中,行政事业单位是一个特殊的组织群体,它承担着制定政策并组织实施的重要职责,以提供各种社会服务为直接目的,财政拨款是其主要资金来源,可以说,行政事业单位是中国社会发展走向的主导者。然而,与企业、非营利组织等其他社会法人组织相比,行政事业单位的内部管理状况却相对落后,与其肩负的重要社会职责有失匹配,主要表现为职能划分不够明确、管理效率较低、行政成本偏高、贪污腐败现象频出等。这些问题受到社会各界的广泛关注,有些甚至引起了人民群众的不满,引发了社会矛盾。因此,如何提高行政事业单位管理水平,创新行政事业单位管理方式已经成为一个迫切需要解决的问题。近日召开的党的十八大也提出以科学发展为指导思想,“降低行政成本”,“创新行政管理方式,提高政府公信力和执行力,推进政府绩效管理”。有控则强、无控则弱、失控则乱,建立健全而完善的行政事业单位内部控制为解决上述问题提供了一条思路。然而与相对完备的企业内部控制体系相比,我国行政事业单位内部控制尚处于起步阶段,内部控制框架有待进一步完善,各方面对内部控制重视程度不高,部分单位虽然建立了内部控制制度,但执行不够到位。学术界对行政事业单位内部控制的研究相对较少,在仅有的研究文献中,大部分内容则比较空泛,对于建立和完善内部控制体系的实际指导作用有限。因此,本文以行政事业单位内部控制为研究对象,围绕控制框架体系和主要经济活动控制措施展开论述,以期弥补内部控制研究在行政事业单位领域的欠缺,为行政事业单位内部控制建设提供框架参考和实务指南,为提升行政事业单位管理水平探索一条有效途径。本文在第一章中对上述研究背景以及国内外研究文献综述、研究思路和结构安排、创新与不足进行了介绍。本文以美国发起组织委员会(Committee of Sponsoring Organizations of the Treadway Commission,以下简称COSO)1992年发布的《内部控制——综合框架》为基础,结合2011年底我国财政部会计司发布的《行政事业单位内部控制规范》(征求意见稿),提出行政事业单位内部控制框架体系由控制目标、控制要素和具体控制制度共同组成。其中,行政事业单位内部控制的目标包括合理保证单位经济活动的合法合规、提高公共服务的效率和效果、合理保证单位的财务信息及相关信息真实准确、合理保证资产安全完整与资金的使用效率、预防和惩治单位舞弊行为五个方面。五个目标是行政事业单位内部控制目标体系不可或缺的组成部分,然而,由于所处控制层级不同,各个目标在整个目标体系中的地位和作用也存在差异。行政事业单位内部控制要素采用COSO五要素,即内部环境、风险评估、控制活动、信息与沟通和内部监督。虽然行政事业单位内部控制要素与企业内部控制要素有着相同的外延,但是由于在组织形态和经营活动性质等方面的差异,行政事业单位内部控制要素在内涵上有其自身的特点。这部分是本文第二章的主要内容。具体控制制度是行政事业单位内部控制的研究重点,本文在第三-六章中,从行政事业单位预算管理、收支管理、资产负债管理等主要经济活动入手,对内部控制具体制度的设计、实施、评价这个闭环优化过程进行了分析。其中,控制制度的设计以“流程介绍——风险评估——设计控制活动”的思路为线索,分别对预算管理等行政事业单位主要经济活动进行分析,初步提出业务流程层面的行政事业单位内部控制制度设计方案。控制制度的实施机制应当以立法为基础,以行政事业单位自主实施为主要内容,以政府监管和中介机构参与为辅助手段。同时,控制制度的实施应当“以预算为主线,以资金管控为核心”,通过信息化落地,实现内部控制体系程序化和常态化。最后,行政事业单位应当遵循“自我约束,自我监督,自我评价,自我改进”的发展趋势,将内部控制的自我评价作为单位加强内部控制的重要工作内容之一,作为优化内部控制自我监督机制的一项重要制度安排。更多还原

【Abstract】 In China, administrative institutions form a special group of social organizations. They undertake the key responsibility to draw up and organize specific implementation of policies, directly aimed to provide social service, and mostly funded by financial allocation. In some sense, it’s said that administrative institutions play a leading role in determining the trend of China’s development. Compared with internal management of enterprises, non-profit organizations and other social organizations, that of administrative institutions, however is comparatively backward and mismatching with the significant social responsibility, represented by ambiguous duty separation, low management efficiency, high administrative cost and frequent graft and spawned corruption, etc. These problems have attracted broad attention, some of which have caused people’s disaffection, even social contradictions. Therefore, how to improve the management level and create better management mode of administrative institutions has become an oncoming train. The18th National Congress of the CPC also put forward that under the guidance of the Scientific Outlook of development, we should reduce administrative cost, innovate new administrative management mode, increase government’s credibility and executive ability, advance the performance management of the government.There is a saying that strong with under control, weak with no control and mess with out of control. To establish a sound internal control system provides an approach to solve above problems. While unlike the relatively complete internal control system of enterprises, the internal control of administrative institutions is still in the start-up period, with the framework needs to be perfected and higher level of importance needs to be placed. In some institutions, although there has established internal control system, it’s not implemented effectively. The academic researches on internal control of administrative institutions are also limited, especially lack of connection with practice of administrative institutions. The dissertation, therefore, chooses the internal control system of administrative institutions as the object of study and researches around the framework of internal control and control activities of main business practices, aimed to make up for the shortcomings of internal control of administrative institutions, to provide guidance for the practice of internal control of administrative institutions and to explore an effective approach to improve the management level of administrative institutions. Above content is introduced in chapter1, together with the literature review, structure, innovation and shortcomings, etc.The dissertation put forward that the framework of administrative institutions internal control system consists of the goals of internal control, components of internal control and specific control activities, on the basis of the1992version of the Internal Control—Integrated Framework, released by the COSO and drawing lessons from the Standard of Administrative Institutions’ Internal Control (Exposure Draft) released by the Accounting Department, Ministry of Finance in Dec.2011. The goals of internal control of administrative institutions include reasonably ensuring the compliance of the institution’s business activities with applicable laws and regulations, improving the efficiency and the effectiveness of public services provided, reasonably ensuring the reality and accuracy of financial information and other related information, reasonably ensuring the safety and complete of assets, as well as the efficiency of fund use, preventing and punishing the corrupt practices. These5goals are indispensable parts of the goal system of administrative institutions’internal control. Because of the different control level, each goal represents a unique position and plays distinctive role in the goal system. The components of administrative institutions’ internal control agree with the5components of COSO Internal Control-Integrated Framework, which are control environment, risk assessment, control activities, information&communication, monitoring. Although the internal control components of administrative institutions and enterprises share same extension, as a result of differences in organization form and business operation nature, the internal control components of administrative institutions have their own intension. These are the main content of Chapter2. Research on specific control activities is one of the key contents of the dissertation. In Chapter3～6, the dissertation starts with main business activities such as budget management, revenue and expenditure control, assets and liabilities management, analyzing the design, implementation and evaluation of specific control activities. While designing control activities, it follows such a train of thought as procedure introduction—risk assessment—control activities design. On the basis of analyzing main business activities such as budget management, it provides an initial package of control activities on the business procedure horizon. Finally, self-assessment of administrative institutions’ internal control should become one of the important works to strengthen internal control.更多还原