行政事业内部控制文：浅议行政事业单位内部控制

　 行政事业论文：浅议行政事业单位内部控制

　[摘要]随着我国财务体制改革的深入，建立完善的内部控制制度已势在必行。由于各种原因，各地实行内部控制制度的做法不一。本文就行政事业单位在基础建设中容易出现的漏洞、问题进行阐述，对目前的内控制度进行了研究分析，并提出了建立行政事业单位内部控制制度的具体措施。

　[关键词]行政事业 内部控制 措施

　内部控制制度是现代管理理论的重要组成部分，是在实践中逐步产生、发展和完善起来的。它是以一种强调以预防为主的制度，目的在于通过建立完善的制度和程序来防止错误和舞弊的发生，提高管理的效果及效率。内部会计控制是指单位为了提高会计信息质量，保护资产的安全、完整，确保有关法律法规和规章制度的贯彻执行等而制定和实施的一系列控制方法、措施和程序。内部控制包含内部会计控制，内部会计控制是内部控制的重要组成部分，是内部控制的基础。行政事业单位的内部控制是指主要通过会计工作和利用会计信息对行政事业单位各项活动所进行的指导、调节、约束和促进等活动，以提高行政事业单位的工作效率和社会效率。

　一、目前行政事业单位内部控制制度存在的主要问题

　1.内控意识相对薄弱。有的单位缺乏内部控制理念，内控意识淡薄，重事业发展，轻内部管理，甚至缺乏对内部控制知识的基本了解。认为内控制度是财务部门的事，有财政部门、会计核算中心把关，单位内部控制制度只是写出来应付有关部门检查的，抱着无所谓的态度，因此，尚未建立起健全有效的内控制度。

　2.财务管理制度不健全。有效的管理控制需要坚实的基础，但行政事业单位财务会计基础工作仍较薄弱，还需要进一步的强化。有的单位没有单独制定内部的财务管理制度，管理的随意性较大。

　3.资产管理和控制制度有待加强。财务部门通常只能起到“核算”、“付款”作用，对业务来龙去脉，对单位重要事项的决策、实施过程和结果均不了解，固定资产实行政府采购制度后购置得到有效控制，但对资产的使用过程仍缺乏相关的内控制度。行政事业单位债权、债务不像企业那样频繁发生，迫使它经常核对，行政事业单位会计人员只是在业务发生时将其登记到账簿上，但对后期是否发生坏账、减值等了解很少。管账不管物、管物不管账的现象严重。

　4.对预算控制缺乏刚性。预算控制是内部控制的核心环节。部门预算有一套严格的程序和系统，是行政事业单位最重要的内部控制手段之一。虽然行政事业单位大都实行了部门预算制度，但部门预算涵盖范围有限，预算之外的追加调整项目仍然很多，弹性较大。追加项目越多，预算的随意性越大，权威性和约束力就越差。

　5.监督考核机制不到位。目前，内审机构大多与会计部门平行，依附于执行机构，权威性和独立性不够；在审计内容上对单位内各组织机构执行指定职能的效率评价涉及不多，无法起到监督资金的使用和管理情况。同时，行政事业单位忽视内部会计控制制度与考核挂钩的监督机制，形成了重考核，轻内部控制的现象。

　二、加强行政事业单位内部控制的措施

　1.增强内部控制意识。按照《会计法》和《内部会计控制基本规范》的规定，单位负责人是单位财务与会计工作的第一责任主体，对本单位财务会计报告的真实性、完整性以及内部控制制度的合理性、有效性负主要责任。可以通过各级财政部门组织单位负责人进行培训学习，以及各单位财务部门在日常工作中适时宣传等多种形式，使单位负责人真正确立起对财务会计工作和内部控制制度建设的“第一责任主体”意识，重视内部会计控制制度建设，创造良好的内部控制环境。

　2.健全内部会计控制制度。通过建立和完善内部会计控制制度，加强对薄弱环节和重要岗位的控制，细化责任，做到制度管人，责任到人，形成一个相对完整，在内部控制方式、技术、手段等方面有章可循的内部会计控制体系。首先，确定哪些岗位和职务是不相容职务；其次，要明确规定各个机构和岗位的职责权限，使不相容岗位和职务之间能够相互监督、相互制约，形成有效的制衡机制；业务流程控制是内部控制的核心环节，其控制方法的合理有效决定着控制目标的实现。行政事业单位的各项财务收支，应该按照规定的程序进行审批和批准。

　3.完善资产管理的内部控制。在资产管理环节应建立授权批准制度，各项经济业务必须经过规定程序的授权批准，明确相关部门人员的责任、权利、义务，对各项财产物资应采取限制接近措施，严格限制未经授权人员对资产直接接触，定期对各项财产物资进行盘点，并将盘点结果与会计记录进行核对，出现不一致时应分析原因、查明责任、完善管理制度。对债权、债务应督促经办人及时核对、清理，避免和减少资产流失，坏账损失需按规定程序经批准后核销。

　4.完善部门预算制度。完善部门预算制度，首先，是要进一步扩大部门预算的范围，要力争将单位的财务收支事项全部纳入部门预算的实施范围，并严格预算的调整和追加程序。其次，是将部门预算与单位内部各处室的包干经费预算有机结合，编制内部处室的责任预算体系，并严格责任预算的考核机制。预算编制时努力做到零基预算和细化预算，核定具体收支额度，明确各项支出的方向和用途，项目资金力求细化到具体项目。在预算执行环节应强化预算刚性约束，防止随意超预算、扩大预算范围等行为发生。

　5.强化内部审计的监督作用。充分发挥内部审计“一审、二帮、三促进”的作用。由于内部审计与本单位的财务内部控制处于同一环境中，对本单位财务内部控制情况比较了解，因此可以把内部会计控制作为一个专题审计项目进行，也可以将内部会计控制的各个环节作为审计对象进行单独审计，准确把握内部会计控制的薄弱环节及容易造成损失的失控点，通过有针对性的、经常性的、连续性的跟踪审计监督，帮助有关控制部门逐步加强和完善内部会计控制，使内部会计控制起到应有的作用。

　6.完善内部控制制度，推进内部会计控制制度建设。目前，行政事业单位还没有统一的内部会计控制制度，建议各行政事业单位根据自己的实际情况，在当地财政部门的指导下，结合国家已经出台的内部会计控制的相关条款的基础上，制订符合自己单位实际情况的内部会计控制制度。国家也要尽快出台规范化的内部会计控制制度，使各行政单位在内控方式、技术、手段等方面有章可循，形成内部会计机构和岗位设置合理、职责权限划分明确、不相容职务相互分离、各岗位之间相互制约、相互监督的完善的内部会计控制制度。

　7.建立财务状况预警机制，加强财务风险预测。各行政事业单位可以借鉴国际先进经验并运用现代科技手段，逐步建立风险监控、评价和预警系统。通过一系列指标的横向和纵向数据比较，对财务运作中潜在风险预警预报，提出控制措施，将可能萌发的财务风险予以化解。

　内部控制是一项不断推陈出新、任重而道远的工作，随着时代的不断变化，内部控制制度也要跟着不断的修改，以达到其有效性，切实控制各种漏洞的发生。

　参考文献：

　[1]黄伟伶.健全事业单位内部控制制度的路径[j].时代经贸(下旬刊)，2007，(10).

　[2]张靖.事业单位内部控制制度建设浅探[j].财会通讯(理财版)，2006，(6).

　well, with the effectiveness of services to defend the interests of the masses. Third, we should strive to do well. To achieve good practical results, the key is to know the law, to grasp the laws and using laws. Office of economic development, social progress, there are rules to follow. Only act according to the law, to overcome blindness and strengthening initiative, creative. Working in the Office, we should be good at analyzing the essence of things, to find regular thing, change from passive to active, to seek one. Investee 2. establishment of evaluation system. Evaluation system is essentially an incentive mechanism, the evaluation was objective and fair, reasonable, and can stimulate a person's energy, mobilizing people's enthusiasm or be misleading, dampened the enthusiasm of people. At present, the concept of people-oriented people, but to establish and perfect evaluation system is still lagging behind. Work in this area should be seriously caught up. "Three emphasis on" to take advantage of. Is a focus on standards and scientific. A fundamental point of the evaluation criteria, is to keep contact, development, comprehensive eye evaluation of cadres. Office work, both "record" and "potential performance"; both subjective efforts, take another look at the objective condition; both "pragmatic" enough, take another look at the "retreat" level. Second, focus on participating the breadth of the subject. Evaluation of cadres must give full play to democracy, cadres and the masses handing over evaluation. Office work services leadership and service base, serve the people, then nominated the main object will contain a variety of services, so that assessment was accurate and to avoid one-sidedness. Third, pay attention to the seriousness of the conclusion. The use of evaluation findings is mainly embodied in his direction. Permitted to choose one, it would be tantamount to establishing a banner. Evaluation can't take care of the balance, otherwise it would undermine the offset the positive significance of evaluation.

　Office of the party committees at all levels should take the findings as on the cadres ' bonus-penalty, an important basis for future movements, incentive and restraint effect of making evaluations. 3. Prevention of understanding "infidelity". People-centered development, concrete is dialectical,. In practice in the process, to prevent one-sided and still look, from actual people. One is to use dialectical point of view to understand. Humanist is the core of the scientific Outlook on development, remains the development of the scientific Outlook on development emphasizes, is still taking economic construction as the Center. Any departure from the development of thought and action, is a misinterpretation and misunderstanding of people-oriented. Adhere to people-oriented both to overcome one-sidedness of the old, but also to prevent one-sidedness, not accelerating the development of people and the opposition. Must be very clear, people oriented and speeding up development is not opposed, but consistent, we should never be

　well, with the effectiveness of services to defend the interests of the masses. Third, we should strive to do well. To achieve good practical results, the key is to know the law, to grasp the laws and using laws. Office of economic development, social progress, there are rules to follow. Only act according to the law, to overcome blindness and strengthening initiative, creative. Working in the Office, we should be good at analyzing the essence of things, to find regular thing, change from passive to active, to seek one. Investee 2. establishment of evaluation system. Evaluation system is essentially an incentive mechanism, the evaluation was objective and fair, reasonable, and can stimulate a person's energy, mobilizing people's enthusiasm or be misleading, dampened the enthusiasm of people. At present, the concept of people-oriented people, but to establish and perfect evaluation system is still lagging behind. Work in this area should be seriously caught up. "Three emphasis on" to take advantage of. Is a focus on standards and scientific. A fundamental point of the evaluation criteria, is to keep contact, development, comprehensive eye evaluation of cadres. Office work, both "record" and "potential performance"; both subjective efforts, take another look at the objective condition; both "pragmatic" enough, take another look at the "retreat" level. Second, focus on participating the breadth of the subject. Evaluation of cadres must give full play to democracy, cadres and the masses handing over evaluation. Office work services leadership and service base, serve the people, then nominated the main object will contain a variety of services, so that assessment was accurate and to avoid one-sidedness. Third, pay attention to the seriousness of the conclusion. The use of evaluation findings is mainly embodied in his direction. Permitted to choose one, it would be tantamount to establishing a banner. Evaluation can't take care of the balance, otherwise it would undermine the offset the positive significance of evaluation.

　Office of the party committees at all levels should take the findings as on the cadres ' bonus-penalty, an important basis for future movements, incentive and restraint effect of making evaluations. 3. Prevention of understanding "infidelity". People-centered development, concrete is dialectical,. In practice in the process, to prevent one-sided and still look, from actual people. One is to use dialectical point of view to understand. Humanist is the core of the scientific Outlook on development, remains the development of the scientific Outlook on development emphasizes, is still taking economic construction as the Center. Any departure from the development of thought and action, is a misinterpretation and misunderstanding of people-oriented. Adhere to people-oriented both to overcome one-sidedness of the old, but also to prevent one-sidedness, not accelerating the development of people and the opposition. Must be very clear, people oriented and speeding up development is not opposed, but consistent, we should never be

　people-oriented in the name of reducing our enthusiasm. Premier Wen Jiabao's Government work report this year, identified as 7% growth, 2.1% lower than last year's 9.1%, but in 8 work remains to accelerate development in the first place ... Work standards. Second is to use the scale of development to understand. Society is evolving, human needs are also changing. Practice of humanism is a long-term process and cannot be achieved overnight. To treat people if you stand still and rigid dogma, it is possible to return to this, see things but not people's old ways. Therefore, we have to follow the development of the times, and continue debugging the humanist perspective, innovative people-oriented way. Under the new historical conditions, we are requested by the times, set up a brand new concept, a high starting point, high standard of armed people, shaping, exercise, people, constantly taking the new connotation of the times. Terms of Office, is to lead the vast numbers of cadres to actively adapt to the knowledge faster and actively adapt to the increasingly high level of leadership situation, actively adapt to the demand of the masses more and more situations, eager to learn, enhance accumulation, efforts, honed the ability to overcome a good service, panic. Third is to use realistic understanding. Adhere to people-oriented must be based on reality, not divorced from reality. Desk no water cups here in Hong Kong, staff need to drink some water to the drinking fountain on a floor, the glass used is a one-time non-cone type. Drink this cup can only hold, cannot be put down. This is not only to save on glass materials, more important is to force you to get drinking water, go back to your seat business.

　Our emphasis on people-oriented, does not imply you can indulge the desires, the comfortable, the pursuit of enjoyment. Office of the party committees at all levels of our comrades, must continue to maintain the style of plain living and hard struggle, to stand up to the tests of temptations, exciting "energy" conservation "disposition" to the spirit of selfless dedication and provide services. Investee 4. clearly defined responsibilities. Putting people first is a common vision of development, everyone is a liability. People-oriented, above and below with the responsibility for coordinating system must be established and hold everyone accountable. First, we must strengthen the leadership. "In its place, its governance, its level, bear the responsibility of the Division." This is the minimum requirement for leaders, is a measure of the basic criteria for whether a leading cadre is competent. Leaders need to "it is an official term for the benefit of" mission, consciously assume responsibility for implementing people-oriented. Director of the Office of the party committees at all levels is the responsibility of the units to implement people-oriented, to manage their people, "plug in own responsibility", effectively enhance the education of leading cadres, cadres and cadres work, efforts to revitalize the Office of human resources, Office work is full of vigor and vitality

　people-oriented in the name of reducing our enthusiasm. Premier Wen Jiabao's Government work report this year, identified as 7% growth, 2.1% lower than last year's 9.1%, but in 8 work remains to accelerate development in the first place ... Work standards. Second is to use the scale of development to understand. Society is evolving, human needs are also changing. Practice of humanism is a long-term process and cannot be achieved overnight. To treat people if you stand still and rigid dogma, it is possible to return to this, see things but not people's old ways. Therefore, we have to follow the development of the times, and continue debugging the humanist perspective, innovative people-oriented way. Under the new historical conditions, we are requested by the times, set up a brand new concept, a high starting point, high standard of armed people, shaping, exercise, people, constantly taking the new connotation of the times. Terms of Office, is to lead the vast numbers of cadres to actively adapt to the knowledge faster and actively adapt to the increasingly high level of leadership situation, actively adapt to the demand of the masses more and more situations, eager to learn, enhance accumulation, efforts, honed the ability to overcome a good service, panic. Third is to use realistic understanding. Adhere to people-oriented must be based on reality, not divorced from reality. Desk no water cups here in Hong Kong, staff need to drink some water to the drinking fountain on a floor, the glass used is a one-time non-cone type. Drink this cup can only hold, cannot be put down. This is not only to save on glass materials, more important is to force you to get drinking water, go back to your seat business.

　Our emphasis on people-oriented, does not imply you can indulge the desires, the comfortable, the pursuit of enjoyment. Office of the party committees at all levels of our comrades, must continue to maintain the style of plain living and hard struggle, to stand up to the tests of temptations, exciting "energy" conservation "disposition" to the spirit of selfless dedication and provide services. Investee 4. clearly defined responsibilities. Putting people first is a common vision of development, everyone is a liability. People-oriented, above and below with the responsibility for coordinating system must be established and hold everyone accountable. First, we must strengthen the leadership. "In its place, its governance, its level, bear the responsibility of the Division." This is the minimum requirement for leaders, is a measure of the basic criteria for whether a leading cadre is competent. Leaders need to "it is an official term for the benefit of" mission, consciously assume responsibility for implementing people-oriented. Director of the Office of the party committees at all levels is the responsibility of the units to implement people-oriented, to manage their people, "plug in own responsibility", effectively enhance the education of leading cadres, cadres and cadres work, efforts to revitalize the Office of human resources, Office work is full of vigor and vitality

　well, with the effectiveness of services to defend the interests of the masses. Third, we should strive to do well. To achieve good practical results, the key is to know the law, to grasp the laws and using laws. Office of economic development, social progress, there are rules to follow. Only act according to the law, to overcome blindness and strengthening initiative, creative. Working in the Office, we should be good at analyzing the essence of things, to find regular thing, change from passive to active, to seek one. Investee 2. establishment of evaluation system. Evaluation system is essentially an incentive mechanism, the evaluation was objective and fair, reasonable, and can stimulate a person's energy, mobilizing people's enthusiasm or be misleading, dampened the enthusiasm of people. At present, the concept of people-oriented people, but to establish and perfect evaluation system is still lagging behind. Work in this area should be seriously caught up. "Three emphasis on" to take advantage of. Is a focus on standards and scientific. A fundamental point of the evaluation criteria, is to keep contact, development, comprehensive eye evaluation of cadres. Office work, both "record" and "potential performance"; both subjective efforts, take another look at the objective condition; both "pragmatic" enough, take another look at the "retreat" level. Second, focus on participating the breadth of the subject. Evaluation of cadres must give full play to democracy, cadres and the masses handing over evaluation. Office work services leadership and service base, serve the people, then nominated the main object will contain a variety of services, so that assessment was accurate and to avoid one-sidedness. Third, pay attention to the seriousness of the conclusion. The use of evaluation findings is mainly embodied in his direction. Permitted to choose one, it would be tantamount to establishing a banner. Evaluation can't take care of the balance, otherwise it would undermine the offset the positive significance of evaluation.

　Office of the party committees at all levels should take the findings as on the cadres ' bonus-penalty, an important basis for future movements, incentive and restraint effect of making evaluations. 3. Prevention of understanding "infidelity". People-centered development, concrete is dialectical,. In practice in the process, to prevent one-sided and still look, from actual people. One is to use dialectical point of view to understand. Humanist is the core of the scientific Outlook on development, remains the development of the scientific Outlook on development emphasizes, is still taking economic construction as the Center. Any departure from the development of thought and action, is a misinterpretation and misunderstanding of people-oriented. Adhere to people-oriented both to overcome one-sidedness of the old, but also to prevent one-sidedness, not accelerating the development of people and the opposition. Must be very clear, people oriented and speeding up development is not opposed, but consistent, we should never be

　people-oriented in the name of reducing our enthusiasm. Premier Wen Jiabao's Government work report this year, identified as 7% growth, 2.1% lower than last year's 9.1%, but in 8 work remains to accelerate development in the first place ... Work standards. Second is to use the scale of development to understand. Society is evolving, human needs are also changing. Practice of humanism is a long-term process and cannot be achieved overnight. To treat people if you stand still and rigid dogma, it is possible to return to this, see things but not people's old ways. Therefore, we have to follow the development of the times, and continue debugging the humanist perspective, innovative people-oriented way. Under the new historical conditions, we are requested by the times, set up a brand new concept, a high starting point, high standard of armed people, shaping, exercise, people, constantly taking the new connotation of the times. Terms of Office, is to lead the vast numbers of cadres to actively adapt to the knowledge faster and actively adapt to the increasingly high level of leadership situation, actively adapt to the demand of the masses more and more situations, eager to learn, enhance accumulation, efforts, honed the ability to overcome a good service, panic. Third is to use realistic understanding. Adhere to people-oriented must be based on reality, not divorced from reality. Desk no water cups here in Hong Kong, staff need to drink some water to the drinking fountain on a floor, the glass used is a one-time non-cone type. Drink this cup can only hold, cannot be put down. This is not only to save on glass materials, more important is to force you to get drinking water, go back to your seat business.

　Our emphasis on people-oriented, does not imply you can indulge the desires, the comfortable, the pursuit of enjoyment. Office of the party committees at all levels of our comrades, must continue to maintain the style of plain living and hard struggle, to stand up to the tests of temptations, exciting "energy" conservation "disposition" to the spirit of selfless dedication and provide services. Investee 4. clearly defined responsibilities. Putting people first is a common vision of development, everyone is a liability. People-oriented, above and below with the responsibility for coordinating system must be established and hold everyone accountable. First, we must strengthen the leadership. "In its place, its governance, its level, bear the responsibility of the Division." This is the minimum requirement for leaders, is a measure of the basic criteria for whether a leading cadre is competent. Leaders need to "it is an official term for the benefit of" mission, consciously assume responsibility for implementing people-oriented. Director of the Office of the party committees at all levels is the responsibility of the units to implement people-oriented, to manage their people, "plug in own responsibility", effectively enhance the education of leading cadres, cadres and cadres work, efforts to revitalize the Office of human resources, Office work is full of vigor and vitality

相关关键词： 行政事业内部控制评价