会计学院知识库

   近年来，随着社会经济的快速发展，我国也加快了社会主义现代化进程的建设速度，在这一过程中，行政事业单位作为政府职能部门的重要性也日益凸显出来。为了推进行政事业单位稳步前进，更好地发挥服务社会的职能，国家对行政事业单位的监管越来越严格，对行政事业单位的内部控制也提出了更高的要求。作为传播党政方针路线引导正确社会舆论的文化类事业单位S电视台在保障社会有序运行中占有一席之地，而其内部控制的完善是更好发展的有力保障，对其实施效果的检验就是内部控制有效性的评价。2012年，财政部颁布的《行政事业单内部控制规范（试行）》标志着我国行政事业单位内部控制基本框架的建立，对S电视台进行内部控制有效性评价具有指引作用。

  本文以S电视台作为研究案例，在阅读梳理了国内外相关文献后，对内部控制、内部控制有效性、内部控制有效性评价的概念进行阐释，将内部控制理论和委托代理理论作为本文的研究基础；然后，对S电视台的基本情况和内部控制现状进行介绍，说明构建S电视台内部控制有效性评价指标体系的必要性；其次，针对S电视台的实际情况，以《行政事业单内部控制规范（试行）》作为构建评价指标体系的基本框架，从单位层面选取16个三级指标、业务层面选取24个三级指标，共计40个指标构建出S电视台内部控制有效性评价指标体系；最后，对于收集到的数据进行汇总整理，借助Yaahp10.3软件对重要性矩阵进行计算，运用层次分析法和模糊综合评价法对S电视台内部控制有效性进行了综合评价。评价结果显示：S电视台内部控制有效性具有一般缺陷，单位层面组织控制、人员控制、信息系统控制、风险控制，业务层面收入支出控制、政府采购控制、资产控制、合同控制方面存在一定的问题，基于此，本文针对存在的问题提出了具体的改进建议，希望能进一步提升S电视台的内控有效性，并为其他类似行业建立内控有效性评价指标体系提供借鉴。

   In recent years, with the rapid development of the social economy, China has also accelerated the construction speed of the socialist modernization process.At the same time, the importance of administrative institutions as a government functional departments has become increasingly prominent.In order to promote the steady progress of administrative institutions and better play the function of serving the society, the state supervision of administrative institutions is more and more strict, and also puts forward higher requirements for the internal control of administrative institutions.S TV station, a cultural institution that spreads the party and government policy line and guides the correct public opinion, occupies a place in ensuring the orderly operation of the society, and the improvement of its internal control is a strong guarantee for better development, and the test of its implementation effect is the evaluation of the effectiveness of internal control.The Ministry of Finance issued an internal audit regulation for administrative and organisational units in 2012 (for piloting) and launched a nationwide pilot in 2014 to establish a basic framework for internal audit of administrative and organisational units in China. This playing a role in guiding the effectiveness evaluation of internal control of S TV station.

   This paper takes S TV station as a research case, after reading and sorting out the relevant literature at home and abroad, explains the concept of internal control, internal control effectiveness and internal control effectiveness evaluation, and takes the internal control theory and principal-agent theory as the research basis of this paper;Then, introduce the basic situation and the internal control status quo of S TV station, and explain the necessity of constructing the evaluation index system of the internal control effectiveness of S TV station;Second, according to the actual situation of S station, with the administrative single internal control specification (trial) " as the basic framework of constructing evaluation index system, from the unit level selected 16 level 3 indicators, business level selected 24 level 3 indicators, a total of 40 indicators to build S TV internal control effectiveness evaluation index system;Finally, the collected data were summarized and sorted out, and the importance matrix was calculated with the help of Yaahp10.3 software, and the effectiveness of the internal control of S TV station was comprehensively evaluated by using the hierarchical analysis method and the fuzzy comprehensive evaluation method.Evaluation results show that: The effectiveness of the internal control of S TV station is generally defective, unit level organization control, personnel control, information system, control, risk control, business level income expenditure control, government procurement control, asset control, contract control has certain problems, based on this, this paper puts forward specific improvement Suggestions for the existing problems, hope to further enhance the internal control effectiveness of S TV, and for other similar industries to establish internal control effectiveness evaluation index system for reference.