事业单位业务层面内部控制分析及建议

Analysis and Suggestion on the Operational Level Public Institution Internal Control

事业单位内部控制管理水平的高低直接影响着财政资金的使用效率,建立完善的事业单位内部控制机制,是当前杜绝职务犯罪以及继续深化事业单位管理体制改革的刚需。本文在阐述事业单位业务层面现状时,以W事业单位在实际运行中业务层面的相关工作环节及业务现状为分析的立足点,结合内部控制的观点,对W单位的预算管理、收支管理、政府采购管理、资产管理以及合同管理这五个方面存在的问题进行阐述,分析事业单位内部控制业务层面普遍面临的问题,并以财务的视角提出完善业务层面内部控制的建议。

The management of public institution inner control will directly influence the efficiency of financial funds usage. The establishment of public institute inner control system is a strong demand to stop duty crime and deepen the reform of public institute management system. This paper illustrates the current situation of public institution operation status, taking the working link and operational status in W public institution as an example, combing the view of inner control, illustrated the problems existing in budget management, revenue and expenditure management, government procurement management, asset management, analyzed the common problem encountered in the operational level of public institute inner control, suggestions were given to enhance the operational level inner control from financial perspective of view.