政府部门内部控制存在的问题及对策研究

政府部门内部控制存在的问题及对策研究

摘要

国外发达国家均建立了较为规范的政府部门内部控制体系，而我国在政府部门内部控制这方面尚在起步阶段。目前我国政府部门内部控制存在着各种问题，这就制约了政府部门的工作效率和质量。因此，研究分析我国政府部门内部控制存在的问题并分析其原因，提出合理建议成为本文的主要目标。本文首先概述了政府部门内部控制的相关理论。其次，着眼于政府部门内部控制存在的问题：缺乏法律法规的保障，双头领导职责不明确，财务信息质量低，对采购活动疏于管理和监督力度薄弱。然后根据这些问题进行原因分析：政府部门内部控制得不到重视，环境控制不规范，会计核算工作跟不上政府建设的步伐，政府采购体制不完善，内部审计发挥不了应用的作用。最后，提出了完善我国政府部门内部控制体系的相应解决对策：建立健全政府部门内部控制法律体系，加强环境控制管理，规范会计核算工作，规范政府采购，加强内外部监督。

关键词：政府部门  内部控制  法律体系  环境控制  采购活动

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

目录

前言…………………………………………………………………………………1

政府部门内部控制概述………………………………………………………1

（一）政府部门内部控制的含义………………………………………………1

（二）企业内部控制、政府部门内部控制、政府内部控制的比较…………1

二、政府部门内部控制存在的问题………………………………………………2

（一）缺乏法律法规的保障……………………………………………………2

（二）双头领导职责不明确……………………………………………………3

（三）财务信息质量低…………………………………………………………4

（四）对采购活动疏于管理……………………………………………………5

（五）监督力度薄弱……………………………………………………………5

三、政府部门内部控制存在问题的原因分析……………………………………5

（一）政府部门内部控制得不到重视…………………………………………5

（二）环境控制不规范…………………………………………………………6

（三）会计工作跟不上政府建设的步伐………………………………………7

（四）政府采购体制不完善……………………………………………………8

（五）内部审计发挥不了应用的作用…………………………………………8

四、完善政府部门内部控制的策略………………………………………………9

（一）建立健全政府部门内部控制法律体系…………………………………10

（二）加强环境控制管理………………………………………………………10

（三）规范会计核算工作………………………………………………………11

（四）规范政府采购……………………………………………………………12

（五）加强内外部监督…………………………………………………………13

结束语………………………………………………………………………………13

  参考文献…………………………………………………………………………14

  致谢………………………………………………………………………………16