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摘要:在中国经济社会中，行政事业单位是一个特殊的组织群体，它承担着制定政策并组织实施的重要职责， 以提供各种社会服务为直接目的， 财政拨款是其主要资金来源， 可以说，行政事业单位是中国社会发展走向的主导者。然而，与企业、非营利组织等其他社会法人组织相比， 行政事业单位的内部管理状况却相对落后， 与其肩负的重要社会职责有失匹配，主要表现为职能划分不够明确、管理效率较低、行政成本偏高、贪污腐败现象频出等。这些问题受到社会各界的广泛关注，有些甚至引起了人民群众的不满，引发了社会矛盾。因此，如何提高行政事业单位管理水平，创新行政事业单位管理方式已经成为一个迫切需要解决的问题。近日召开的党的十八大也提出以科学发展为指导思想，“降低行政成本”，“创新行政管理方式，提高政府公信力和执行力，推进政府绩效管理”。有控则强、无控则弱、失控则乱，建立健全而完善的行政事业单位内部控制为解决上述问题提供了一条思路。因此，本文以行政事业单位内部控制为研究对象，围绕控制框架体系和主要经济活动控制措施展开论述， 以期弥补内部控制研究在行政事业单位领域的欠缺，为行政事业单位内部控制建设提供框架参考和实务指南，为提升行政事业单位管理水平探索一条有效途径。本文在第一章中对上述研究背景以及国内外研究文献综述、研究内容和方法进行了介绍。 二至四章主要讲了行政事业单位内部控制存在的问题及内部控制建设的建议。57133
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毕业论文关键词：行政事业单位 内部控制 制度
Administrative institutions internal control system research
Abstract:In China, administrative institutions from a special group of social organizations .Theyundertake the Key responsibility to draw up and organize specific implementation ofpolicies ,directly aimed to provide social service ,and mostly funded by financial allocation. Insome sense ,it’s said that administrative institutions play a leading role in determining the trendof china’s development .Compared with internal management of enterprises ,non-profitorganizations and other social organizations that of administrative institutions ,however iscomparatively backward and mismatching with the significant social responsibility ,representedby ambiguous duty separation ,low management efficiency ,high administrative cost andfrequent graft and spawned corruption ,etc:These problems have attracted broad attention ,someof which have caused people’s disaffection ,even social contradictions . Therefore ,how toimprove the management level and create better management mode of administrativeinstitutions has become an oncoming train .The18th Nation Congress of the CPC also putforward.that under the guidance of Scientific Outlook of development ,we should reduceadministrative cost ,innovate new administrative management mode ,increase government’scredibility and executive ability,advance the performance management of the government.There is saying that strong with under control ,weak with no control and mess with out ofcontrol.To establish a sound internal control system provides an approach to solve aboveproblems.therefore,chooses the internal control system of administrative institutions as theobject of study and researches around the framework of internal control and control activities ofmain business practices, aimed to make up for the shortcomings of internal control ofadministrative institutions, to provide dance for the practice of internal control of administrativeinstitutions and to explore an effective approach to improve the management level ofadministrative institutions.Above content is introduced in chapter1, together with the literaturereview ,structure ,innovation and shortcomings,etc.
Keywords：administrative institutions internal controls system