行政事业单位内部控制研究——以XY行政事业单位为例  

Research on the Internal Control of Administrative Institutions——The Examples of XY Administrative Institutions

作　　者：朱耿 奚园[2] ZHU Geng;XI Yuan(Lanzhou energy conservation and Environmental Protection Engineering Co.,Ltd.;Lanzhou Institute of Technology)

机构地区：[1]兰州节能环保工程有限责任公司,兰州730050 [2]兰州工业学院,兰州730050

出　　处：《经济研究导刊》2018年第33期110-112,124,共4页Economic Research Guide

摘　　要：在我国经济社会中,行政事业单位是一个特殊的组织,它担负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。可以这样说,行政事业单位是我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却相对落后,与其肩负的重要社会职责不匹配,主要表现为职能划分不够明确、管理效率较低、管理成本偏高、贪污腐败现象频出等。在审计的基础上,对XY行政事业单位内部控制制度进行案例分析。在审计的过程中发现,该行政事业单位内部人员内控意识薄弱,虚化内控。所以,采取有效措施加强行政事业单位内部控制势在必行。In our country economic society,the administrative institution is a special organization,it shoulders the important responsibility of policy making and implementation,to provide all kinds of social services for direct purpose,funding is the main source of funds,it can be said that the administrative institutions is the leader of the social development trend in our country.And enterprises,non-profit organizations,however,compared to other social legal entity,such as the internal management of administrative institution condition is relatively backward,and shoulder the important social responsibility lose the match,the main performance is not enough clear function division,the low efficiency of management,management cost is high,lots of corruption phenomenon,etc.This article is on the basis of the audit to the XY administrative institutions internal control system case analysis,we can find in the process of auditing the internal personnel control consciousness weak administrative institution,along with internal control.Therefore,it is necessary for the administrative institution to have a series of problems.For example,the administrative institution’s year-end refueling card,the unit internal vehicle use and the internal personnel training and even travel expenses reimbursement procedures.We used the literature research and case analysis method to analyze such problems related to the research,and combined with the current of the admin istrative institutions internal control standard(try out)and the single administrative career as special cases There fore,it is imperative to take effective measures to strengthen the internal control of administratire institutions.

关 键 词：内部控制制度 行政事业单位 个案分析法 

分 类 号：D630[政治法律—政治学]