摘要
对湖南行政事业单位业务层面内部控制建设情况进行统计分析,发现目前行政事业单位内部控制建设存在着预算控制存在重大缺陷、收支控制力度不够、政府采购控制效果不佳、资产控制与管理混乱、建设项目控制风险大、会计控制建设滞后、审计与监督不到位等诸多问题。应当进一步健全内部会计控制体系,强化内部牵制;运用信息技术,实现内部控制制度的信息化落地;建立以"预算管理为主线、资金管控为核心"的"全程控"内部控制体系框架;建立健全内部预算管理制度,重点抓好项目预算管理和预算执行审批;加强"三公经费"和专项资金控制;设置采购价格信息化监控平台;完善行政事业单位实物资产管理制度;加强建设项目的概预算和竣工验收控制,建立健全行政事业单位内部控制制度。
In order to understand the status of internal controls of the administrative institutions in Hunan, and based on the content of ＂Chief institutions internal control standards （Trial）＂, this paper does research around the basic situation of operational level of internal control mechanisms of the administrative institutions. The results show that there are still many issues of the current internal control system in Hunan, which include major shortcomings in budget control, balance control is not enough, poor control effect of government procurement, asset control and management chaos, large control risk of construction project, delayed construction of accounting controls, auditing and oversight is not in place and so on. We should further improve the internal accounting control system to strengthen internal check, use information technology and let it landing, establish a ＂fully programmable＂ internal control framework of ＂budget management as the main line, funds management and control at the core＂, establish a sound internal budget management system and emphases on the implementation of the project budget management and budget approval, strengthen the control of ＂Three funds＂ and special fund, set the purchase price information monitoring platform, improve the physical assets management system, and strengthen the control of project construction and budget estimate completion and acceptance, to establish and improve the internal control system of administrative institutions in Hunan.
出处
《湖南财政经济学院学报》
2014年第6期66-76,共11页
Journal of Hunan University of Finance and Economics
基金
2013年度湖南哲学社会科学基金一般项目"行政事业单位内部控制研究"(编号:13YBB036)
湖南省社会科学成果评审委重点委托课题"行政事业单位如何开展内部控制研究"[湘社评(2013)9号
立项编号:20130704W]
湖南省科学技术厅科技计划一般项目"高等院校内部控制机制研究"(项目编号:2012TZ2012)
湖南省教育厅科学研究项目"内部控制要素视角下湖南财政监督法治创新研究"(项目编号:14C1208)
关键词
行政单位
事业单位
内部控制
问卷调查
湖南
administrative institutions
institutions
internal control
questionnaire
Hunan province
