政府部門內(nèi)部控制存在的問(wèn)題及對(duì)策研究

政府部門內(nèi)部控制存在的問(wèn)題及對(duì)策研究

摘要

國(guó)外發(fā)達(dá)國(guó)家均建立了較為規(guī)范的政府部門內(nèi)部控制體系，而我國(guó)在政府部門內(nèi)部控制這方面尚在起步階段。目前我國(guó)政府部門內(nèi)部控制存在著各種問(wèn)題，這就制約了政府部門的工作效率和質(zhì)量。因此，研究分析我國(guó)政府部門內(nèi)部控制存在的問(wèn)題并分析其原因，提出合理建議成為本文的主要目標(biāo)。本文首先概述了政府部門內(nèi)部控制的相關(guān)理論。其次，著眼于政府部門內(nèi)部控制存在的問(wèn)題：缺乏法律法規(guī)的保障，雙頭領(lǐng)導(dǎo)職責(zé)不明確，財(cái)務(wù)信息質(zhì)量低，對(duì)采購(gòu)活動(dòng)疏于管理和監(jiān)督力度薄弱。然后根據(jù)這些問(wèn)題進(jìn)行原因分析：政府部門內(nèi)部控制得不到重視，環(huán)境控制不規(guī)范，會(huì)計(jì)核算工作跟不上政府建設(shè)的步伐，政府采購(gòu)體制不完善，內(nèi)部審計(jì)發(fā)揮不了應(yīng)用的作用。最后，提出了完善我國(guó)政府部門內(nèi)部控制體系的相應(yīng)解決對(duì)策：建立健全政府部門內(nèi)部控制法律體系，加強(qiáng)環(huán)境控制管理，規(guī)范會(huì)計(jì)核算工作，規(guī)范政府采購(gòu)，加強(qiáng)內(nèi)外部監(jiān)督。

關(guān)鍵詞：政府部門  內(nèi)部控制  法律體系  環(huán)境控制  采購(gòu)活動(dòng)

Internal Control of The Government Departments’ Problems 

and Countermeasure Research

Abstract

All the developed countries have established a more standardized internal control system of the government departments. But our government departments internal control in this area is still in its infancy. Now, internal control of the government departments in China there are various problems. These will restricts the efficiency and quality of the work of government departments. Therefore, to study the existing problems of the internal control of the government departments in China and analysis of the reasons put forward reasonable proposals to become the main objective of this paper. This article begins with an overview of the government departments of internal control theory, followed by focusing on the the government departments internal control problem: Lack of protection of the laws and regulations, the two-headed leadership, responsibilities are not clear, the low quality of financial information, lax management and weak supervision of procurement activities. And then cause analysis based on these problems. Internal control of government departments lack of attention, environmental control is not standardized, accounting work can not keep up the pace of construction of the government, the government procurement system is incomplete, application can not play the role of internal audit. Finally, put forward the corresponding countermeasures to perfect the internal control system of China government departments: establish a sound government departments internal control legal system, strengthen the management of environmental control, standardize the accounting work to standardize government procurement, and strengthening internal and external oversight.

Key words :Government departments Internal control Legal system                                         

         Environmental control Procurement activities

目錄

前言…………………………………………………………………………………1

政府部門內(nèi)部控制概述………………………………………………………1

（一）政府部門內(nèi)部控制的含義………………………………………………1

（二）企業(yè)內(nèi)部控制、政府部門內(nèi)部控制、政府內(nèi)部控制的比較…………1

二、政府部門內(nèi)部控制存在的問(wèn)題………………………………………………2

（一）缺乏法律法規(guī)的保障……………………………………………………2

（二）雙頭領(lǐng)導(dǎo)職責(zé)不明確……………………………………………………3

（三）財(cái)務(wù)信息質(zhì)量低…………………………………………………………4

（四）對(duì)采購(gòu)活動(dòng)疏于管理……………………………………………………5

（五）監(jiān)督力度薄弱……………………………………………………………5

三、政府部門內(nèi)部控制存在問(wèn)題的原因分析……………………………………5

（一）政府部門內(nèi)部控制得不到重視…………………………………………5

（二）環(huán)境控制不規(guī)范…………………………………………………………6

（三）會(huì)計(jì)工作跟不上政府建設(shè)的步伐………………………………………7

（四）政府采購(gòu)體制不完善……………………………………………………8

（五）內(nèi)部審計(jì)發(fā)揮不了應(yīng)用的作用…………………………………………8

四、完善政府部門內(nèi)部控制的策略………………………………………………9

（一）建立健全政府部門內(nèi)部控制法律體系…………………………………10

（二）加強(qiáng)環(huán)境控制管理………………………………………………………10

（三）規(guī)范會(huì)計(jì)核算工作………………………………………………………11

（四）規(guī)范政府采購(gòu)……………………………………………………………12

（五）加強(qiáng)內(nèi)外部監(jiān)督…………………………………………………………13

結(jié)束語(yǔ)………………………………………………………………………………13

  參考文獻(xiàn)…………………………………………………………………………14

  致謝………………………………………………………………………………16