武警部队财务部门内部控制研究

发布时间：2018-05-05 06:46

本文选题：武警部队 + 财务部门　；参考：《内蒙古师范大学》2013年硕士论文

【摘要】：论文在借鉴地方企事业单位财务内控理论研究有益成果的基础上，以武警部队财务部门内部控制的内涵阐释为起点，从理论层面对武警部队财务内部控制的构成要素、种类、作用、目标定位和遵循原则等进行了分析阐述，进而采用理论与实践相结合的方法，对财务部门岗位设置和主要业务流程进行分析和规范，明确业务活动关键点及相关控制措施，从现实层面归纳总结提出加强武警部队财务部门内部控制的政策建议。本文首先对内部控制及相关公共管理的理论基础和相关概念进行研究分析，结合武警部队财务工作实际，阐述本论文研究的意义。在论文主体部分分别对武警部队的财务组织机构设置历史沿革、现行武警部队财务部门编制构成及主要职责进行了梳理，对武警部队财务部门内部控制的作用和种类及目标定位和遵循的原则进行了分析，在详细描述武警部队内部控制设计之后，明确指出了武警部队当前内部控制在部队主官的认识态度上、控制制度本身和管理实施办法上、岗位设置和人员素质上，仍存在的部门主管对内部控制制度认识不足、理解不清，内部控制制度本身不完善、管理上有漏洞，岗位设置不当，人员素质参差不齐等几个问题，并分析了问题存在的原因在于内部控制制度不完善、法规制度不明晰，内部控制执行不够坚决、约束机制不顺畅，内部控制人员意识淡薄、能力素质不全面。最后提出了解决的问题加强内部控制的合理建议:一是要优化财务内控环境，强化人才队伍建设；二是要完善财务内控措施，强化内控制度建设；三是要构建风险评估体系，强化财务内控监督。
[Abstract]:On the basis of the beneficial research results of the financial internal control theory of local enterprises and institutions, this paper starts with the explanation of the connotation of the internal control of the financial department of the armed police force, and from the theoretical level, it analyzes the elements and types of the internal control of the financial affairs of the armed police force. The function, the target orientation and the principle are analyzed and elaborated, and then the financial department post setting and main business process are analyzed and standardized by the method of combining theory with practice. This paper clarifies the key points of operational activities and relevant control measures, summarizes and summarizes the policy recommendations for strengthening the internal control of the financial department of the Armed Police Force from the practical level. In this paper, the theoretical basis and related concepts of internal control and related public management are studied and analyzed, and the significance of this paper is expounded in the light of the actual financial work of the Armed Police Force. In the main part of the thesis, respectively, the history of the establishment of the financial organization of the Armed Police Force, the composition of the current financial department of the Armed Police Force and its main responsibilities are combed. This paper analyzes the functions and types of internal control in the financial department of the Armed Police Force, as well as the orientation of the target and the principles to be followed. After the detailed description of the design of the internal control of the Armed Police Force, It is pointed out clearly that the current internal control of the Armed Police Force is insufficient in the understanding attitude of the chief officer, the control system itself and the management implementation method, the post setup and the personnel quality, and the lack of understanding of the internal control system among the department managers. The internal control system itself is not perfect, the management is flawed, the post setting is improper, the personnel quality is not uniform and so on. The reasons for the problems are analyzed, such as the internal control system is not perfect, the laws and regulations are not clear, and so on. The implementation of internal control is not firm enough, the restraint mechanism is not smooth, the consciousness of internal control personnel is weak, the ability quality is not comprehensive. Finally, the paper puts forward some reasonable suggestions to strengthen internal control: first, to optimize the financial internal control environment and strengthen the construction of talent team; second, to perfect the financial internal control measures and strengthen the internal control system construction; third, to build a risk assessment system. Strengthen financial internal control and supervision.
【学位授予单位】：内蒙古师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：E277

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