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行政单位内部控制建设

时间:2022-06-22 来源:未知 编辑:梦想论文 阅读:
In march2020, the China discipline inspection and supervision newspaper published "buckle the first button: warning of three serious violations of discipline and law by young cadres in Beijing", revealing three cases investigated and dealt with by a District Commission for Discipline Inspection and supervision in Beijing. Faced with desires and temptations, the three young people involved in the case had the upper hand because of selfish greed, misplaced views on honor and disgrace, deviated values, and slipped into the abyss of law and crime, leading to a sudden turn in their beautiful youth. Pondering over the criminal process of these three young people, although their "first button" and life "master switch" problems have their own internal determinants, the internal control problems of their units are also one of the reasons. Internal control belongs to the category of micro management. Based on the practical significance of the research, this study intends to think about the internal control status of administrative units below the provincial level with the help of one of the examples.
 
1、 Brief description of the case
 
Xiao was originally a staff member of a district personnel examination center in Beijing, mainly responsible for examination management and qualification review. One day, Zhang, the director of a training center, found Xiao and said that there were some people who did not meet the examination qualification. Xiao asked Xiao to help pass. Each candidate had a benefit fee of 200 to 300 yuan. Xiao was moved. Xiao felt that he had no room for promotion in a grass-roots unit. He had always wanted to make money. At the same time, in the process of dealing with training institutions, Xiao always thought that his work had not been paid back, and the resulting unbalanced psychology made him unwilling to do his own work. So Xiao took the use of his power to "help others" as a shortcut to quickly accumulate wealth.
 
Based on this inner ideology, Xiao violated relevant regulations during the registration qualification review of nine national professional and technical qualification examinations, including the constructor examination and the registered fire engineer examination, and confirmed the examination qualifications of more than 3800 people who did not meet the registration conditions through improper means, accepting bribes totaling 490000 yuan. It didn't happen until a candidate asked to modify the photos in the registration system. Finally, after the court trial, Xiao was sentenced to four years' imprisonment and fined 200000 yuan for suspected bribery and abuse of power.
 
Xiao's case is over, but the internal control problems of his unit exposed by the case are worth pondering.
 
2、 Theoretical analysis of cases
 
At the beginning of the 21st century, enroncorpora  Many well-known enterprises such as ion and WorldCom have gone bankrupt due to economic scandals, and food safety incidents and corruption cases have also occurred from time to time in China. From the perspective of management, the occurrence of these phenomena urges people to pay attention to a common problem, namely, internal control. The definition of internal control by the American Auditing Standards Board: "internal control is the organization, plan, procedure and method of various constraints and adjustments implemented within the unit to improve operating efficiency, fully and effectively obtain and use various resources and achieve the established management objectives under certain circumstances." From the static point of view, internal control is a series of established rules and regulations, measures, procedures, etc; From a dynamic point of view, internal control is the implementation or operation of a series of rules and regulations, measures and procedures. Analyzing the causes of these phenomena highlights the importance of internal control. To this end, the United States has promulgated the famous Sarbanes Oxley Act, and China has drawn inferences from one instance to reflect on internal control issues for all economic organizations. It has successively issued a series of special norms on internal control, such as the basic norms of enterprise internal control (CAI Kuai [2008] No. 7), the norms of internal control of administrative institutions (Trial) (CAI Kuai [2012] No. 21).
 
With the further deepening of China's socialist market economic system and the continuous enrichment and development of management practice, people gradually realize that internal control is not only applicable to economic activities, but also applicable to non economic activities. In the above case, the examination management and qualification review related work that Xiao is responsible for belongs to non economic activities. This study analyzes the relevant management of this business activity from the perspective of internal control.
 
(1) Theoretical analysis at the business level
 
In the above cases, Xiao's business activities mainly have two objectives: first, all the candidates who took the exam met the requirements of the existing system; Second, under the conditions of the existing system, we should try our best to select high-quality professional and technical personnel required by China's social and economic development, so as to ensure the high quality of professional and technical work as much as possible. To this end, the relevant functional departments of the state have specially issued relevant rules and regulations, such as the provisions on the administration of certified constructors (Order No. 153 of the Ministry of construction), the Interim Provisions on the system of certified Fire Engineers (rsbf [2012] No. 56), etc., which have made specific provisions on examination registration, admission examination, performance confirmation, etc. These rules and regulations are actually internal control measures for non economic activities at the operational level.
 
Internal control at the business level refers to the prediction and evaluation of various factors that may hinder the realization of activity objectives in the process of an activity based on the internal control environment (hereinafter referred to as "internal environment") and activity objectives of the unit, and the reduction or avoidance of risks as much as possible through links such as information exchange and communication, control measures and internal supervision. Only when the internal control is both "effective in design" and "effective in operation", can it play the role of controlling risks and achieve the objectives of internal control.

In the above case, assuming that the relevant rules and regulations (i.e. internal control at the business level) of Xiao's business activities are effectively designed, there must be defects in the operation process (based on the existing information of the case, only two aspects are briefly analyzed).
 
First, there is a lack of control testing and other work in risk prediction and assessment, and no major risk is found. In the business process, the control objective of "all the candidates who participate in the examination and selection meet the registration conditions" is highly dependent on the "qualification review" link (which is a major risk point that hinders and prevents the achievement of the business objectives, and also an important risk point of integrity). Xiao's unit did not conduct control tests to assess its risk status, so as to urge or remind to take corresponding control measures. Xiao made use of this key link to cause risks through improper means. Of course, there are other links in the whole process that may interfere with the realization of the objectives. These possibilities are also risks and need to be assessed. Second, there are big loopholes in internal supervision. Although the case disclosed less information on control measures, information communication and exchange, and it was impossible to judge whether there were problems, Xiao was able to cheat repeatedly through improper means, indicating that there were major loopholes in internal supervision.
 
(2) Theoretical analysis at the unit level
 
As a grass-roots staff member of an administrative unit, Xiao is responsible for the examination management and qualification review related work, which is also a part of the overall work of his unit and an important component to realize his unit's public service function. To improve the efficiency and effectiveness of public services, and to effectively prevent fraud and corruption, should be the operational and development goals of their units. In fact, the objective of Xiao's business activities is the concretization of his unit's operation and development objectives. Xiao's unit should focus on the objectives, standardize the orderly operation of business activities of the unit, highlight and standardize the business activity operation process and restrictive measures of key areas and key posts, and gradually establish and improve the internal control system suitable for the modernization of the national governance system and governance capacity.
 
In the internal control system of administrative units, there is more basic internal control at the unit level. The so-called internal control at the unit level refers to the organizational structure, working mechanism (relevant systems), and business standards and measures established within the unit to achieve its functions and career development goals. Generally, the internal control at the unit level includes the organizational structure, working mechanism, key job requirements, financial information preparation requirements, and information construction of relevant management businesses. From a theoretical point of view, internal control at the unit level includes five elements: internal environment, risk assessment, control activities, information exchange and communication, and internal supervision. Among them, the internal environment is the space and foundation for the existence and development of internal control, and the main content of internal control at the unit level. The quality of the internal environment directly determines whether other control elements can play a role, which is the most basic element restricting the effective operation. The internal environment covers a wide range of factors, including organizational structure and distribution of rights and responsibilities, staff quality and human resources policies, social responsibility, unit culture and other subdivisions. From the perspective of the internal environment, the causes of these phenomena exposed in the case can be found from the subdivision elements of the internal environment. For example, the lax discipline of the cadre team must be related to the deficiencies in the unit culture, human resources policy and personnel quality.
 
3、 General problems reflected in the case
 
Based on the information disclosed in the case, combined with the analysis of a large number of similar cases and the preliminary investigation of similar grass-roots administrative units, we can find that there are universal problems.
 
(1) Imperfect internal control over non economic activities
 
Like other economic organizations, administrative units also have two kinds of activities in the process of performing their functions, namely, economic activities and non economic activities. Under the condition of socialist market economy, in the process of realizing their own business objectives, whether economic activities or non economic activities, there are various risks that hinder the realization of business objectives. Therefore, any activity needs to implement the necessary risk control.

At present, the non economic activities of administrative units are still in a self-restraint state in which they play a role with the help of department responsibilities and post responsibilities in most cases. Although administrative units have also formulated rules and regulations such as relevant business operation regulations, the formulation quality of these rules and regulations, especially the effect of practical operation, is lack of internal supervision, and the risks existing in the operation process that hinder the achievement of business objectives are difficult to control. Although there is also supervision on the activities of administrative units from external relevant departments, there is great uncertainty in this kind of supervision.
 
In short, the operation of non economic activities in administrative units is still in a state of self-discipline, lacking institutionalized internal supervision and weak internal control.
 
(2) There is a lack of internal audit institutions within the administrative units
 
Within the administrative units below the provincial level, an audit bureau is set up to take charge of the audit work within the administrative region, or an audit office is set up to take charge of the relevant audit affairs of the industry in the province. There is a lack of institutions within the administrative units to undertake the internal audit function.
 
From the perspective of internal control, the internal audit institution plays a very important role in the internal control system of the unit, and the supervisory role of the internal audit department is difficult to be replaced by other departments, because other departments and their personnel cannot maintain independence and objectivity. Article 6 of No. 1101 - Basic Standards for internal auditing stipulates that "internal audit institutions and internal auditors shall maintain independence and objectivity and shall not be responsible for the decision-making and implementation of the business activities, internal control and risk management of the auditee." The code for internal control of administrative institutions (Trial) (CK [2012] No. 21) and its implementation rules issued by the Ministry of finance, as well as the guiding opinions on comprehensively promoting the construction of internal control of administrative institutions (CK [2015] No. 24) show that the leading department for the establishment and implementation of internal control in each unit is usually the finance and accounting department, Only the internal audit department can achieve "internal supervision should be relatively independent from the establishment and implementation of internal control" and "conduct internal supervision, inspection and self-evaluation on the establishment and implementation of internal control". Tangdapeng and others pointed out that only 10% of government departments identified the internal audit department as the supervision department of internal control in 2017, and the absence of internal audit needs to be improved.
 
(3) Weak awareness of internal control in administrative units
 
The administrative unit is a typical unit within the system. Its internal institutional setup, division of functions and powers, operation, etc. have the system provisions of connecting up and down, and have strict systematicness and distinct political nature. Moreover, the administrative unit is a typical non-profit organization. Therefore, even today, when the socialist market economic system has been established and deepened, people are used to using traditional administrative power, relatively independent rules and regulations, party and government discipline, or laws and regulations to regulate and guide the operation and operation of economic and non economic activities (hereinafter referred to as "specific activities"). As far as supervision is concerned, the traditional way presents the characteristics of decentralized, external, passive and post event, while the internal control presents the characteristics of systematic, internal, active and preventive. The existing practice of anti-corruption in China shows that many acts of corruption occur in specific activities. Even under the situation of strong national anti-corruption, corruption still occurs from time to time. Although the phenomenon of lazy administration, lazy administration and mediocre administration has decreased sharply, it still exists in administrative units at all levels. It is imperative to introduce internal control and control these phenomena that deviate from the management objectives and career development objectives of administrative units.
 
(4) There are deficiencies in the internal environment construction of administrative units
 
To create a good internal environment, all management businesses need to coordinate and cooperate with each other. Although the internal control construction of administrative units in China has made great progress, there are still some prominent problems in the internal environment construction.
 
1. in the study of political theory, there is a disconnect between "learning and application"
 
Political theory study is an important part of the annual work of administrative units, especially the political theory study of special education. It is the basic requirement for administrative units to unite their will, improve their professional ability and service level, and it is also an important magic weapon for our party to purify the ranks of Party members. Its macro significance is self-evident. However, in reality, it is very common to separate the study of political theory from the improvement of political and ideological quality, professional quality and management level. Learning and application are separated, knowledge and practice cannot be integrated, and theory is divorced from practice, which greatly reduces the learning function of political theory.
 
2. in the management of Party members and cadres, the advancement of Party discipline and government discipline supervision is out of line with specific activities
 
Looking around the world, our party is the only proletarian party in the world that dares to innovate inward. At present, the political atmosphere of strictly implementing the eight point provisions, combating corruption and the four ethos is not only the basic political requirements of the party and the state for all Party members and cadres, but also an important component of the management culture of all administrative units. At present, although all administrative units and their internal components have listed risk lists, most of these risk lists are separated from specific activities and serve as political reminders and warnings at most. It is difficult to implement them organically with the implementation and development of specific activities.

3. ideological and moral education has been substantially weakened in human resources and talent management
 
People generally attach importance to the quality improvement of "talents" of professional and technical personnel, but do not pay attention to the quality improvement of "morality" or become a mere formality. Taking this case as an example, Xiao was admitted as an on-the-job graduate student, economist and senior engineer during his work, which shows that Xiao attaches great importance to the improvement of his "talent" quality, and people around him also appreciate it. But what about Xiao's "moral" quality? Xiao's improper "Three Outlooks" are the embodiment of his extremely declining ideological and moral level. In fact, people's ideological and moral quality is the core of their quality and the root of their behavior motivation. The ancients said: "talent is the capital of virtue; virtue is the handsome of talent."
 
4、 Enlightenment from the case
 
(1) Attach great importance to the internal control of administrative units from the political perspective of improving the ability of government governance
 
In fact, under the requirements of the times of "accelerating the transformation of government functions and building a government governance system with clear responsibilities and administration according to law", the performance of the functions of "economic regulation, market supervision, social management and public service" of grass-roots administrative units, the improvement of the government governance system and the improvement of the government governance capacity are mainly reflected through the implementation of specific activities and their results. As the administrative organ of political, economic, cultural and social affairs in a certain region, grass-roots administrative units must "have their own relative independence" while maintaining "the identity consistent with the state", and restrict and regulate the implementation of specific activities from the perspective of unit governance, so as to reasonably ensure the legal compliance of unit economic activities, the safety and effective use of assets, and the authenticity and integrity of financial information, And effectively prevent fraud and corruption, improve the efficiency and effectiveness of public services, which is the goal of internal control. Therefore, the administrative unit needs to establish a set of internal control system.
 
(2) Clarify the positioning of internal audit function
 
Generally speaking, internal audit has not only the function of supervision, but also the function of evaluation and consultation. As a government department, the establishment of internal audit institutions by administrative units can not only complement the functions of government audit institutions (Audit Office, audit bureau) and Discipline Inspection Commission, but also promote each other in business. The Audit Law of the people's Republic of China (Draft for comments on the revised draft) issued by the National Audit Office in march2019 has clearly stipulated that "units that are the audit objects of audit institutions according to law shall establish and improve the internal audit system in accordance with relevant provisions".
 
(3) Pay close attention to and control the risks of non economic activities
 
As a unit that carries out regional administrative management, organizes economic and cultural construction, and maintains social public order, the activities of grass-roots administrative units are more non economic activities. Economic activities are only the accompanying activities of non economic activities. The risk of non economic activities is the most direct risk that hinders the achievement of the objectives of administrative units. At the same time, non economic activity risk is often more destructive than economic activity risk, which can hinder the achievement of career development goals. For example, a city in Hainan Province was forced to change its road when it was built with mangroves, which led to the city spending tens of millions of yuan more. The reason is that "the initial planning was not considered", "if the public could be mobilized to participate widely and experts could be invited to make scientific argumentation when planning decisions were made at the beginning, then scientific decisions might be made".
 
(4) Attach importance to internal environment construction
 
In administrative units, people's awareness of internal control is relatively weak, and various management businesses closely related to the internal environment segmentation elements go their own way, and there is a lack of awareness of the internal environment of system construction. Therefore, on the basis of enhancing the awareness of internal control, we should give full play to the characteristics of various management businesses, take the excellent internal environment as the main line, and integrate the management businesses related to the organizational structure, power and responsibility distribution, staff quality and human resources policies, social responsibility, unit culture and other subdivision elements, so as to jointly build a good internal environment. At present, we should pay special attention to the following aspects: first, strengthen the effect orientation of Ideological and political education. Publicity and education should be combined with specific activities, ideological and moral quality improvement and other examinations, and the effect should be oriented to guide the study of political theory; For young people, the effect of political theory learning should be assessed from the perspective of "the first button" in life. Second, vigorously advocate the unity of knowledge and practice. Combine the achievements of theoretical study and the self-consciousness of practicing party and government discipline with the work practice of the unit, and implement them in specific activities. Third, continuously improve human resources and talent management. Adhere to the principle of morality first and performance driven, form a mechanism of self motivation, self-discipline and promoting outstanding talents to come to the fore, so as to provide a solid guarantee for the performance of the unit's functions and the achievement of the unit's business development goals.
 
(5) Strengthening the evaluation of internal control in administrative units
 
In order to perform its functions, administrative units must carry out or implement specific activities. In order to achieve the objectives of specific activities, give full play to its functions, prevent and control risks, master or understand whether the rules and regulations related to specific activities are scientific and reasonable, and whether its operation or operation is reliable and effective. Therefore, it is necessary to strengthen the internal control evaluation of administrative units. Through regular or irregular internal control evaluation, the defects of relevant rules and regulations can be found in time, which is conducive to urging the responsible department to revise the rules and regulations in time, so as to ensure the scientificity and progressiveness of the rules and regulations. At the same time, we can also take the internal control defects found in the internal control evaluation as the starting point for the political theory study of administrative units to "promote reform through learning", urge administrative units to improve the implementation environment and further enhance the implementation effect of rules and regulations. If the conditions are mature, internal audit and external audit pay attention to the internal control evaluation together, which can not only reduce or avoid the risk of administrative units performing their duties more effectively, but also "help administrative units form a good corruption prevention mechanism".

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