审计研究
審計研究
심계연구
Audit Research
2012年
5期
106~112
,共null页
事业单位 内部控制 概念框架 内控目标
事業單位 內部控製 概唸框架 內控目標
사업단위 내부공제 개념광가 내공목표
institutions, internal control, conceptual framework, objective of internal control
财政部于2011年底发布了《行政事业单位内部控制规范》(征求意见稿),对行政事业单位的内控研究提出了迫切的要求。我国事业单位的内部控制建设是一个崭新的课题,国际上缺乏既有的可完全效仿的借鉴,这就要求我们在实践中不断总结经验,探索符合我国事业单位实际情况的内部控制体系。本文通过某事业单位财务人员进行事业单位内部控制现状的问卷调查,分析总结了事业单位内部控制的目标、风险点、影响因素和改进措施等。调查结果表明,事业性业务收入、工程项目、“小金库”是目前事业单位面临的主要风险;为提高事业单位风险管理水平,应采取加快推进事业单位体制改革、实行重大事项集体决策、推进信息公开化、引入外部审计监督等措施。
財政部于2011年底髮佈瞭《行政事業單位內部控製規範》(徵求意見稿),對行政事業單位的內控研究提齣瞭迫切的要求。我國事業單位的內部控製建設是一箇嶄新的課題,國際上缺乏既有的可完全效倣的藉鑒,這就要求我們在實踐中不斷總結經驗,探索符閤我國事業單位實際情況的內部控製體繫。本文通過某事業單位財務人員進行事業單位內部控製現狀的問捲調查,分析總結瞭事業單位內部控製的目標、風險點、影響因素和改進措施等。調查結果錶明,事業性業務收入、工程項目、“小金庫”是目前事業單位麵臨的主要風險;為提高事業單位風險管理水平,應採取加快推進事業單位體製改革、實行重大事項集體決策、推進信息公開化、引入外部審計鑑督等措施。
재정부우2011년저발포료《행정사업단위내부공제규범》(정구의견고),대행정사업단위적내공연구제출료박절적요구。아국사업단위적내부공제건설시일개참신적과제,국제상결핍기유적가완전효방적차감,저취요구아문재실천중불단총결경험,탐색부합아국사업단위실제정황적내부공제체계。본문통과모사업단위재무인원진행사업단위내부공제현상적문권조사,분석총결료사업단위내부공제적목표、풍험점、영향인소화개진조시등。조사결과표명,사업성업무수입、공정항목、“소금고”시목전사업단위면림적주요풍험;위제고사업단위풍험관리수평,응채취가쾌추진사업단위체제개혁、실행중대사항집체결책、추진신식공개화、인입외부심계감독등조시。
At the end of 2011, the Ministry of Finance released Internal control standard for administrativeinstitutions, which proposed urgent requirement for studies on institutions internal control. Internal control for China's institutions is a new study issue, and there is no existing international experience that we can fully copy, which requires us to constantly summarize experience in practice and thus explore the internal control system in line with the actual situation of China's institutions. Through questionnaire on the financial officer, this study summarizes and analyzes the control objective, risk points, impact factors and improvement measures of internal control in Chinese public institutions. The survey results show that income from institutional fees, engineering projects and "little coffers" are the main risks faced by the current institutions. To improve the level of risk management of institutions, government should accelerate the structural reform of institutions, implement the collective decision-making on major issues, promote information openness and introduce the external audit supervision measures.