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今年以来,根据财政部要求,行政事业单位对本单位的內部控制制度均进行了自我评价,对预算控制、收支业务控制、政府采购业务控制、资产控制、建设项目控制、合同控制等涵盖了行政事业单位主要经济活动的内部控制,制订了适合本单位的内部控制制度。但通过对行政事业单位经济业务的稽核检查,发现单位在内部控制认识上的不足。根据我在国库收付中心的工作经历,就目前行政事业单位资金业务控制方面谈一些认识。
Since the beginning of this year, according to the requirements of the Ministry of Finance, the administrative institutions have carried out self-evaluation on the internal control system of their own units and have covered administrative control over budget control, revenue and expenditure business control, government procurement business control, asset control, construction project control and contract control, The internal control of the major economic activities of the institutions and the establishment of an internal control system suitable for the unit. However, through the auditing and inspection of the economic operation of the administrative institutions, it is found that the units lack awareness of internal control. According to my work experience in the Treasury Collection and Payment Center, I talked about some current problems in the control of treasury operations by administrative units.