国库支付制度下行政事业单位的内部控制

Internal control of administrative units under treasury centralized payment system

国库支付制度与内部的管理控制在实际操作中是相互联系、相互促进的,但是很多行政事业单位并没有对国库支付制度中的内部控制给予必要的重视。针对国库支付制度执行中存在的单位内部控制意识薄弱、制度不健全、信息系统不完善等问题,提出了增强管理者的内部控制意识、完善预算绩效管理制度、提升信息系统性能和提高人员素质等对策。

The treasury payment system and internal management and control in practice are linked and interactive,but in many administrative units,insufficient attention is paid to the internal control.Aiming at the problems including weak consciousness,imperfect,unsound information system in the implementation of treasury centralized payment,this article proposes to strengthen internal control consciousness,perfect budget and performance management system,and improve the performance of information system and promote the personnel quality.