農村信用社內部控制現(xiàn)狀與加強對策研究-資料下載頁
2024-10-14 01:21本頁面
【正文】 lawenforcement and integrity by internal control, after its battle againstsmuggling and recent years, China Customs has set up its own internal control systems, by consistent practice and development, and has put it forward into the whole 2010, the General Administration of China Customs, hereafter called GACC, filed the decision to build up the internal control system in all field the internal control system of China Customs is built up on the COSO Model, this article starts on the theory of COSO Model, analyses the background of COSO Model, main researching objects and then raises the point that the framework of internal control in government bureau studies the case of the internal control systems of the Netherlands Customs, and it emphasizes on the experience of risk management and control of the Netherlands Customs,pointing out 5 disadvantages in China Customs’building control analyzing China Customs’practicing and developmentof COSO Model, it raises 4 weaknesses in China Customs’internal control systems, which are risk management, ignoringrequirement of the personnal and control of board in internal environment, lack of report of supervision and missing of the integration of all article takes Shanghai Customs for instance to analyse the problems taking place during the progress in setting up the internal control , it raises 5 suggestions of rebuilding the internal control framework in China Customs, according to the internal control framework and experiences of the Netherlandscounterpart, in 2 fields of modifying the internal control elements and relationships between suggestions are:recognition of internal control, improving risk management, strengthening valuation and feeding back, adding internal control into the human resource works, and increasing the level of IT in customs enforcement.【關鍵詞】海關 內部控制 優(yōu)化對策【英文關鍵詞】CustomsInternal ControlResolution of Improvement【目錄】優(yōu)化海關內部控制對策研究34Abstract4中文摘要一、選題的背第一章 導論512景和意義58二、國內外政府內部控制發(fā)展經歷及現(xiàn)狀8101112環(huán)境12三、研究思路與論文框架10111220四、研究方法一、理論誕生第二章 COSO內部控制理論二、理論發(fā)展過程1213三、COSO內部控制理論相關情況綜述1317四、《內部控制——整合框架》和《企業(yè)風險管理——整合框架》整合下的政府內部控制框架1720第三章 COSO內部控制理論在國外政府部門的實際應用分析2026一、以荷蘭海關為例的意義20二、基于COSO理論上的荷蘭海關內部控制2024之比較2426法內部控制的主體三、荷蘭海關內部控制與中國一、執(zhí)第四章 中國海關內部控制263726二、執(zhí)法內部控制的客體2627四、中國海關內部控制發(fā)展過程三、執(zhí)法內部控制的目標27及特點分析2731313333353537五、中國海關開展內部控制的優(yōu)勢分析六、中國海關內部控制對COSO理論的運用和發(fā)展七、中國海關內部控制基于COSO理論之上缺陷第五章 上海海關內部控制3742一、以上海海三、第六一、重關為例的意義37二、上海海關內部控制實踐37404042上海海關內部控制在具體運行中存在的問題分析章 以COSO內部控制理論指導海關內部控制優(yōu)化4248新設計海關內部控制框架424343485152 第七章 結語4849二、海關內部控制優(yōu)化對策參考文獻4951后記
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