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Research On Internal Control And Construction Of The Fundmentals In Army A

Posted on:2018-12-14Degree:MasterType:Thesis
Country:ChinaCandidate:F Q SuiFull Text:PDF
GTID:2346330542975566Subject:Financial management
Abstract/Summary:PDF Full Text Request
Since the reform and open policy,our country's economy has entered a rapid development stage,some advanced management concept and management ideas pouring into China,the army as our country special public sector,in the defense and the sudden public events plays an important role,military economy as part of the national economy,also need to use the advanced management idea,seize the development opportunity,to improve its combat effectiveness and the ability to defend.In order to better play the important role of the troops in safeguarding national security,the internal control of the troops is necessary.First applied in the enterprise internal control theory,then,also introduce the theory of internal control,administrative institution and was born on November 29,2012,Taiwan's administrative institutions internal control standard(try out)",this specification will apply to the internal control system of enterprise level application to the business unit level,and is about the internal control of administrative institutions first specification.Although the internal control theory has been successfully applied to enterprises and administrative institutions,but so far the army has yet to publish relevant internal control standards,internal control level is relatively backward,which seriously restricted the troops the management level,affecting the development of the forces.Forces in recent years,the internal corruption cases have occurred is behind the concrete embodiment of the internal control level,so research and build the internal control system and system for the development of Chinese forces,to prevent damage to the image of the forces of the occurrence of adverse events is of great importance.In this paper,on the basis of the COSO' framework,the paper analyzes the current situation of A unit control,based on the analysis of enterprises and administrative institutions,on the basis of internal control theory,based on the similarity of forces and the administrative institution,analysis how to build the internal control system,to control financial risk,capital security,the security forces to ensure grassroots units legitimate legitimate economic activity,strengthen the budget management and financial management,improve the level of grass-roots troops construction and internal financial control.This paper is divided into six parts:The first part of the introduction,mainly introduces the research background and significance,the paper carding about internal control research status at home and abroad,based on the current situation is put forward in this paper,the research Angle of view,this paper research content and research methods,and the innovation of this article.The second part is the basic theory of the internal control of administrative units,which mainly introduces the definition of internal control,the objectives,contents and principles of internal control,and the theoretical basis of internal control.The third part of A internal control forces units at the grass-roots level analysis,through the way of questionnaire,analyze the basic unit of A force,analysis the current situation of internal control A forces units at the grass-roots level and level.The fourth part analyzes the problems and causes of internal control of unit A units according to the results of investigation and analysis.Part A construction of the internal control of unit A units.The sixth part conclusion and prospect.
Keywords/Search Tags:Internal Control, Grass-roots units, COSO Framework
PDF Full Text Request
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