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一、集中采购内部控制管理中存在的主要问题(一)预算管理水平有待提高。按照集中采购工作的要求,基层人民银行须于年初即编制本年度的集中采购计划,而人民银行实行的是部门预算,受诸多条件限制,使得基层行在编制集中采购计划时难度较大,预算编制和采购计划的准确性得不到保证,基层人民银行开展集中采购的数量和金额与年初的计划存在较大偏差,采购预算分配与实际需求脱节,影响了预算的严肃性,预算编制在项目支出的细化程度、基本支出定额制定的科学
First, the centralized procurement of internal control and management of the main problems (A) the level of budget management needs to be improved. In accordance with the requirements of centralized purchasing work, the people’s bank at the grassroots level shall prepare a centralized purchasing plan for the current fiscal year at the beginning of this year. However, the PBC implements the departmental budget and is subject to many conditions, making it more difficult for grass-roots banks to formulate centralized purchasing plans. And the accuracy of the procurement plan can not be guaranteed. The number and amount of centralized purchasing conducted by the basic level people’s bank and the plan at the beginning of the year have big deviations. The disagreement between the procurement budget allocation and the actual demand has affected the seriousness of the budget. The degree of refinement, the basic expenditure of fixed science