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摘要：这些年来我国财政民生投入大量增加，2013年的预算投入更是超过了一点751万亿元，巨大的民生投入反映了国家对民生问题的高度重视程度，也回应了人民对政府工作的期待，缓解了社会矛盾，促进了社会和谐。我国教育、文化、医疗、住房等民生服务主要由各种事业单位提供，从企业发展的经验教训中，我们可以明确知道要想使事业单位配置最优化，就必须有一套完善的内部控制制度，提高管理水平，让事业单位最优化地使用财政资金，更好地为广大人民服务。2011年,财政部公布了《事业单位 内部控制规范》,这部文件标志着我国行政事业单位内部控制制度建设走向国家统一规定的新阶段。也是在2011年, 国务院出台了《推进事业单位改革指导意见》,明确指出,要将现有事业单位按照社会功能划分为承担行政职能、从事生产经营活动和从事公益服务三个类别。承担行政职能的事业单位,逐步将其行政职能划归行政机构或将其转化为行政机构,并且今后不再设立具有行政职能的事业单位。我国大量行政事业单位的现状是长期脱离市场环境,对内部控制理解、认识不够深入、透彻,加上没有充分的资源保障事业单位内部控制制度的建立健全,如何在《事业单位内部控制规范》的指导下,结合各个事业单位自身实际,来建立健全内部控制制度。这就需要有关的研究案例作为参考,帮助各个事业单位的内部控制制度建设工作。本文从分析我国行政事业单位内部控制的特点、现状和不足入手，通过对笔者所实习过的XX单位内部控制问题的分析，得出了我国行政事业单位的内部控制体系该如何完善的结论。22493
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毕业论文关键词：事业单位；内部控制；完善体系
Institution Internal control research
Abstract：In the past five years, China's central government's budget and number are realized through 2013, the budget is more than 1.6 yuan, a huge investment in response to the new expectations of people's livelihood, the new requirements of the people, to alleviate social contradictions, promote social harmony has played a positive role. In China, education, culture, health, housing and other aspects of the civil service is mainly composed of institutions at all levels to provide. Draw lessons from experience from the course of development of enterprises, we realize that institutions and optimize the allocation of resources, we must establish a set of perfect internal control system, and further improve the management level, make the business unit in the full play of their public property at the same time, also can optimize the use of fiscal funds. In 2011, the Ministry of Finance announced the "internal control institution norms", although this document is the draft, but also marks the construction of internal control system in administrative institutions of China have fight the enemy separately from the stage to the stage of the state uniform provisions. Also in 2011, the State Council promulgated the "push forward the reform of institutions guidance", clearly put forward, according to the social functions of the existing institutions into administrative functions, engaged in the production and operation activities and engaged in public service in three categories. To undertake administrative functions, will gradually its administrative function under the administrative agency or into government agencies, institutions and will not approve the establishment of administrative functions. Practical experience tells us, institutions to perform administrative functions, especially the grass-roots units, due to the long out of the market environment, the internal control is not deep enough understanding, understanding, thorough, and shortage of various.
Key words：public institution ；internal controls ；establishing the system
目 录