公路事业单位预算内部控制的探讨

发布时间：2018-04-10 22:28

本文选题：公路事业单位 + 预算管理　；参考：《长安大学》2014年硕士论文

【摘要】：随着我国财政体制改革的不断深入，以部门预算、国库集中支付、“收支两条线”改革、政府采购制、财政转移支付、政府收支分类改革等为核心的公共财政体系逐步建立、完善，财政管理体制的改革与发展对公路事业单位的会计核算及财务管理提出了更新更高的要求，作为公路事业单位财务管理重要组成部分的预算管理也必须适应国家公共财政管理体制的要求。当前我国公路事业单位的预算管理在预算编制、预算执行及预算监督考评上还存在观念较为陈旧、手段较为落后、效率较为低下等不足，伴随着税费体制改革，交通专项资金的财政转移支付，公路事业单位财务管理必将发生一系列的变化，加强公路事业单位预算的内部控制的重要性就日益凸显。本论文结合当前预算改革的背景、预算管理及内部控制的基本理论，引入和借鉴了企业预算内部控制的理念与方法，分析了现阶段公路事业单位预算内部控制存在的主要问题，，对预算管理的内部控制重视程度不够；预算管理的组织架构没有搭建或不够完善；预算管理流程的关键点内部控制不尽完善等问题，并相应提出了应对的措施。最后，将研究的措施应用于公路事业单位最主要的业务，项目建设及养护的预算控制中。
[Abstract]:With the deepening of the reform of our financial system, the public financial system with the core of departmental budget, treasury centralized payment, "revenue and expenditure two lines" reform, government procurement system, fiscal transfer payment, government revenue and expenditure classification reform has been gradually established.The reform and development of the financial management system has put forward new and higher requirements for the accounting and financial management of highway institutions.As an important part of the financial management of highway institutions, budget management must also meet the requirements of the national public financial management system.At present, the budget management of highway institutions in our country still has some shortcomings in budget preparation, budget execution and budget supervision and evaluation, such as outdated concept, backward means, low efficiency and so on, which is accompanied by the reform of the tax and fee system.With the financial transfer payment of special transportation funds, a series of changes will take place in the financial management of highway institutions, and the importance of strengthening the internal control of highway institutions' budgets is becoming increasingly prominent.This paper combines the background of current budget reform, the basic theory of budget management and internal control, introduces and draws lessons from the idea and method of enterprise budget internal control, and analyzes the main problems existing in the budget internal control of highway institutions at the present stage.Not enough attention is paid to the internal control of the budget management; the organizational structure of the budget management is not set up or is not perfect; the key point of the budget management process is not perfect and the internal control is not perfect, and the corresponding countermeasures are put forward.Finally, the measures are applied to the budget control of highway institution's most important business, project construction and maintenance.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F542;F810.6

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