论地勘单位资金结算中心的内部控制

Discussion on Internal Control of Capital Settlement Center Established in Geological Exploration Units

随着地勘单位加强财务管理,资金控制日趋成为其财务管理的重要内容,资金结算中心成为实现资金控制的重要平台。资金结算中心的作用是提高资金结算的规范性、资金使用的灵活性、资金的安全性及稳健性;现阶段其内部控制存在的问题主要是缺乏统一模式、制度及严格的控制,资金的使用效率低及内控制度需完善。当前地勘单位资金结算中心加强内部控制须做到健全内控制度,加强内部单位融资审批程序,加强资金运作和日常管理,加强网银安全机制,增强资金信息反馈。

Capital controls have increasingly become more important in improving the financial management in geological exploration units. So capital settlement center also become an important platform for capital controls, which is aimed at improving the standardization of fund settlement, the flexibility of funds use, the security and robustness of fund. The main problems that China faces in internal control at present include the following： there are shortages of unified model, institution and tight control, the use of funds is inefficient, and internal control system needs to be improved. In such cases, this paper offers some methods with a view to enhancing internal control of capital settlement center, these are： improving internal control institution; strengthening approval process for internal financing, capital operation and daily administration; devote our efforts to promote online banking security mechanism, as well as capital information feedback.