行政事业单位财务预算管理的现状及改进建议——基于内部控制视角

The Current Situation and Suggestions of the Improvement about the Budget Control in Administrative Institutions——Based on the angle of internal controls

行政事业单位在财务预算管理方面存在"重分配、轻管理"的现象,同时预算管理的质量不高,在财务管理制度建设及监督评审机制等方面相对落后。内部控制的概念早在20世纪90年代就已存在,我国行政事业单位在内部控制方面的建设处于会计控制阶段,即依据国家法规进行实际操作,缺少自身建设。文章从COSO报告提出的内部控制即控制环境、风险评估、控制活动、信息沟通、内部监督5个基本要素着手,提出行政事业单位预算管理改进方案、建议。

There exist problems in the administrative institutions, such as the situations of ＂ attaching more impor- tance to distribution than management＂ in terms of financial management,the low quality of budget control,and the lagging behind of the system in the budget control and supervising area. In effect, the notion of internal control has been proposed as early as in 1990s ,but in China, in administrative institutions in particular,the construction of internal control still remains at the stage of accounting control, that is to say,the internal control is carried out merely according to the laws, without con- sideration of actual states. The paper proposed some suggestions with regard to the above problems based on the five basic elements of COSO report.