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国库集中支付核查的主要目的,在于通过摸清被核查单位预算执行情况的底数,防范和化解财政支付风险,最终提高财政资金使用效率和效益。鉴于内部控制评价直接关系到国库集中支付核查的效果,受托核查机构应当在核查中对内部控制评价工作给予更多的重视。 1、内部控制评价的必要性 (1)便于委托核查机构能够及时、有效、清晰地掌握预算执行的实际情况,对财政资金使用是否安全、规范、有效做出理性的估计,进
The main purpose of treasury centralized verification of payment lies in that by ascertaining the base of the budget implementation of the unit under verification, we can prevent and resolve the risk of financial payment and ultimately improve the efficiency and effectiveness of the use of fiscal funds. Since the evaluation of internal control is directly related to the effect of centralized treasury payment verification, the entrusted verification agency should pay more attention to the assessment of internal control during the verification. 1. Necessity of internal control evaluation (1) It is convenient for the commissioning verification agency to grasp the actual situation of the budget implementation in a timely, effective and clear manner and make a rational assessment on whether the use of the financial funds is safe, standard and effective