内部控制视角下事业单位财务管理问题探析

An analysis of financial management problems of public institutions from the perspective of internal control

由于各个预算部门(单位)的管理方式、机制体制、人员素质等诸多因素,事业单位普遍存在经费使用不规范,财务管理混乱等问题,舞弊、违规套取专项经费等违规违法事件常有发生。为此,在充分汲取和借鉴有关内部控制学、经济学、管理学及会计学的理论和方法的基础上,从内部控制与财务管理的密切关系的角度,对事业单位财务管理的组织及其文化建设、业务管理、机制优化等关键管控点进行研究,以期为提高单位财务管理工作的开展效率,进而提升单位的运营管理水平提供可行性建议。

Due to various reasons such as the management mode,mechanism and system,and personnel quality of each budget department(unit),there are some problems such as misuse of funds and chaotic financial management in public institutions,and violations such as fraud and illegal collection of special funds often occur.On the basis of fully absorbing and drawing the lessons from the theory and methods of internal control,economics,management,and accounting,and from the perspective of close relations between internal control and financial management,the paper conducts a study on the organizations and its cultural construction,business management,and mechanism optimization of financial management of public institution,in order to provide feasible suggestions for enhancing the efficiency of financial management work,and raising the operating management level of the public institution.