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在国库改革不断深化的影响下,国库集中收付制度也进行了一系列改革,国库集中收付制度有利于财政资金的统一调度,提高了财政资金使用效率。同时,单位内部控制管理也面临很大挑战。本文深入浅出地分析了为什么国家要实施国库集中收付制度,以及事业单位内部控制建设的现状,最后提出了新制度下加强内部控制建设的相应措施。
Under the influence of deepening treasury reform, a series of reforms have also been carried out in the centralized Treasury receipt and payment system. The Treasury centralized collection and payment system is conducive to the unified regulation of financial funds and the utilization of financial resources. At the same time, unit internal control management is also facing great challenges. This paper analyzes in simple terms the reasons why the state should implement the centralized treasury receipt and payment system, as well as the status quo of the internal control of institutions, and finally puts forward corresponding measures to strengthen internal control under the new system.