WZ局货币资金内部控制研究

发布时间：2019-07-08 15:12

【摘要】：我国的行政事业单位代表国家行使着政府管理职能,同时也发挥着公共服务职能。随着我国行政事业单位不断发展,其内部控制方面的问题也逐步在运行中暴露出来。目前,我国很多行政事业单位对货币资金内部控制不够重视,内部控制制度建设跟不上单位发展的脚步,更有单位没有建立起内部控制制度。货币资金是行政事业单位的一项重要资产,货币资金的收支涉及到行政事业单位的各项经济业务活动中,而且货币资金在单位中风险大、流动性强,所以单位需要科学、有效的货币资金内部控制方法,保证合理合法使用货币资金,并且提高单位货币资金的使用效率。本文是以一个具体行政事业单位为案例,对货币资金内部控制进行深入研究,找出其存在的缺陷,针对缺陷提出行之有效的改进方法,建立起合理有效的货币资金内部控制制度。本文首先对研究背景和研究意义作了简要阐述,主要的研究方法是文献检索法、系统分析法、理论联系实际法,回顾了国内外在内部控制理论上的发展情况,然后叙述了行政事业单位货币资金内部控制的相关理论,为文章奠定了理论基础,之后以WZ局为行政事业单位代表,介绍WZ局的财务情况,介绍了现阶段单位的货币资金内部控制的现状,详细描述了单位货币资金的收支流程。结合现状分析当前该单位货币资金内部控制存在的问题,提出该单位存在的主要问题是货币资金预算阶段内控的问题、货币资金收支阶段、货币资金监督阶段的问题以及存在账外账现象,针对问题结合实际情况提出解决方案。本文对于行政事业单位货币资金内部控制的研究有一定借鉴意义。
文内图片：

图片说明：单位组织机构图
[Abstract]:The administrative institution of our country exercises the function of government administration on behalf of the country, and also has the function of public service. With the development of the administrative institutions of our country, the internal control problems are also gradually exposed. At present, many administrative institutions in China have not paid much attention to the internal control of the monetary fund, the construction of the internal control system cannot keep up with the pace of the development of the unit, and more units do not establish the internal control system. The monetary fund is an important asset of the administrative institution. The income and expenditure of the monetary fund are related to the various economic operation activities of the administrative institution, and the risk of the monetary fund in the unit is large and the liquidity is strong, so the unit needs scientific and effective internal control method of the monetary fund, To ensure the rational and lawful use of monetary funds and to increase the efficiency of the use of the unit's monetary fund. In this paper, a specific administrative institution is used as a case, the internal control of the monetary fund is deeply researched, the existing defects are found out, an effective method for improving the defect is put forward, and a reasonable and effective internal control system of the monetary fund is established. In this paper, the background and significance of the research are briefly described. The main research methods are the literature search method, the system analysis method, the theory contact practice method, and the development of the internal control theory at home and abroad. Then, the relevant theory of the internal control of the monetary fund of the administrative institution is described, the theoretical foundation is laid for the article, then the WZ Bureau is the representative of the administrative institution, and the financial situation of the WZ Bureau is introduced, and the current situation of the internal control of the monetary fund of the unit is introduced. The income and expenditure process of the unit monetary fund is described in detail. Based on the present situation, this paper analyzes the existing problems of the internal control of the unit's monetary fund, and puts forward that the main problems in this unit are the problems of internal control of the monetary fund budget, the stage of the monetary fund and the supervision of the monetary fund, and the external account. The solution is put forward on the basis of the actual situation of the problem. This paper is of reference to the study of the internal control of monetary fund in administrative and public institutions.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F810.6

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