事业单位内控体系建设与绩效评价研究

Research of Inner Control System Construction and Performance Evaluation in Public Institution

事业单位内控体系建设过程中存在的问题主要有风险管理体系不健全,内控监督机制执行不到位,信息公开力度较低。提出了强化事业单位内控机制建设的主要措施:推进制度落实,建立科学合理的内控监督措施,落实内控信息公开制度。解决事业单位绩效评价机制方面问题的方法主要包括:加强对绩效评价机制的运用,建立科学的绩效评价体系,建立正确的绩效考核机制。事业单位的发展需要以强化内部管理作为保证,全面推进事业单位的内部控制建设与绩效评价,使内部的管理流程更加规范,制度管控更加合理。

Problems of inner control system construction in public institution are as follows,including the imperfect risk management system,insufficient inner supervisory mechanism operation,and low information publication.There are main countermeasures of strengthening inner mechanism construction of public institution,including promoting system implement,establishing scientific and reasonable inner control supervisory measures,and implementing inner information publication system.The countermeasures of solving performance evaluation system of public institution are proposed,including strengthening the operation of performance evaluation mechanism,establishing scientific performance evaluation system,and establishing correct performance evaluation mechanism.Development of public institution should regard strengthening inner management as the guarantee,comprehensively promote inner control construction and performance evaluation in public institution,and make inner management process more standardized and system management and control more reasonable.