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我县由会计集中核算到推行实施国库集中支付制度,行政事业单位的内控管理提出了新的要求。也使得行政事业单位的内部控制管理出现了,过分依赖国库集中支付中心;内控意识淡薄;内控制度不健全;集中支付系统不能与财务核算系统有效对接等一系列问题。针对这些问题行政事业单位应采取相应对策,一是强化培训,增强相关人员的内控意识,夯实会计人员会计基础知识;二是建立健全各项规章制度,明确岗位分工,实现各项规章制度合理、有效且可操作;三是规范货币资金对账检查,强化货币资金的核查控制,保障资金的运行安全;四是加强内、外部审计的监督,充分发挥二者在内控管理中的监督作用;五是实现国库集中支付系统与财务核算系统的有效对接,寻找内部控制和国库集中支付的结合点,平衡二者的制约关系,实现行政事业单位全面的管理与控制。
Counties from accounting centralized accounting to implement the centralized treasury payment system, the internal control of the administrative institutions put forward new requirements. It has also led to the emergence of the internal control and management of the administrative institutions, over-reliance on the treasury centralized payment center, weak internal control, inadequate internal control system and the failure of the centralized payment system to interface with the financial accounting system. In response to these problems, the administrative institutions should take appropriate countermeasures. Firstly, they should strengthen training and enhance the internal control awareness of relevant personnel so as to consolidate the basic knowledge of accounting personnel. The second is to establish and improve various rules and regulations, clarify the division of positions, realize various rules and regulations, Effective and operational; third is to regulate the reconciliation of monetary funds check and strengthen verification and control of monetary funds to protect the operational safety of funds; Fourth, strengthen the supervision of internal and external audits, give full play to the two supervisory role in internal control management; It is to realize the effective docking between centralized treasury payment system and financial accounting system, find the combination point of internal control and treasury centralized payment, balance the restrictive relationship between the two, and realize the overall management and control of the administrative institutions.