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1、第五部分,行政事业单位内部控制评价体系的实施。实施机制是保证评价体系贯彻落实的重要方面,本部分在上文的基础上,将行政事业单位内控特点、评价模式的选择以及评价体系构建等诸多方面加以考虑,提出与其相适应的实施机制,主要从评价主体、时点与周期、评价程序、方法与最终报告五个方面加以论述。第六部分,研究结果与展望。本部分总结了本文研宄结果,提出本文研宄局限与不足以及改进方向,最后对该领域的未来研宄方向进行展望。关键词:公共部门,行政事业单位,内部控制,评价体系,实施机制ABSTRACTSincetiiereformandopening
2、up,Chinahasmaderemarkableachievementsineconomicconstruction.However,theopiatingmechanismofadministrativeinstitutionshaslaggedbehindthecurrenteconomicdevelopment,restrictingtheeficiencyofpublicserviceandtheaHocationofpublicresourcesseriously.Internalcontrolandpracti
3、cesofgovernmentandpublicsectorprovedthatsoundandeffectiveinternalcontrolareessentialmeasuresinstrengtheninginternalmanagement,enhancingefficiencyintheuseofpublicfundsandtheleveltoservepublic.①,,,①,,,:ofcarrierexercisingsocialfunction,butalsoasthenaturaldefendersoft
4、hepublicinterest.Itseficiencyofinternalcontrolrelatestotheharmoniousdevelopmentofsocio-economic,politicalandculturalconstruction.Becauseofthelackofinternalcontrolinitiative,theestablishmentofinternalcontrolevaluationsystemhasbecomeanimportantwaytofulfillinternalcon
5、trolrequirementsinordertoachieveself-evaluationandauthoritiesexternalevaluation.LouJiwei,,,,,contextofevaluationofinternalcontroLThispaperisdividedintosixparts;themaincontentofeachpartissummarizedasfollows:Thefirstpart,,,,,,,,,,,,combiningtheevaluationmodeandprinci
6、plesofevaluationconstruction.Thefifthpart,theimplementationofevaluationsystemofadministrativeinstitutions'internalcontrol,hnplementationmechanismsareconsideredtobeanimportantaspecttoensuretheexecutionoftibieevaluationsystem,tiiissectiontakescharacteristics,selectiv
7、emodeandconstructionofinternalcontrolofadministrativeinstitutionsandmanyotheraspectsintoconsideration,andproposesadaptiveimplementationmechanisms,addressinginfiveareas:mainsubjects,pointandperiod,evaluationprocedures,methodsandfinalreport.Thesixthpart,,,目录导论研究背景及意义
8、研宄背景研宄意义国内外研宄现状综述国内外行政事业单位内部控制研究现状国内外内部控制评价研宄现状研究思路和方法研宄思路研究方法本文创新点行政事业单位内部控制理论与实践我国行政事业单位内部控制涵义我国行政事业单位内部控制目标我国行政事业单位内部控制管理特质法律约束限定内部权力的行使;保证公共服