公益事业单位国有资产监管:重点、挑战与优化路径

Supervision for Public Institutions’ State-owned Assets:Key Policy,Challenge and Optimal Method

本文全面梳理和分析了事业单位国有资产预算监管、内部控制、审计监管和人大监管的最新政策与政策实践,提出公益事业单位国有资产监管的重点正由增量资产配置转向存量资产的有效利用。为此应以事业单位存量资产信息数据库为基础和前提;以资产使用的绩效管理与跨部门、跨地域、多层级互联互通的信息化协同和协作平台建设为"主线";以资产审计结果应用和审计责任的强化,以及资产报告功能、内容和形式的具体化为"两翼",预算、内部控制、审计和人大监管各个环节相互衔接和制衡,构建和完善四维一体的政策优化路径。

This thesis comprehensively sorts out and analyzes the latest supervision policies and practices for public institutions’ state-owned assets,including the budget regulation,internal control,audit control,and supervision of the NPC (National People’s Congress).It presents that the key supervision for public institutions’ state-owned assets is shifting from incremental asset allocation to the effective use of stock assets.For this purpose,the policy optimization method should be constructed and improved as follow:It should be based on the premise of the stock asset information database of public institutions.Performance management of asset use is the main line with the construction of an information-based collaboration platform with inter-departmental,cross-regional,and multi-level interconnection.It requires to combine the audit results application & responsibility reinforcement with the refinement for the function,content and form of asset reporting as the twin-track.It should be considered as an integration from four dimensions,including the interconnection and checks & balances of the budget regulation,internal Control,Audit control and supervision of the NPC (National People’s Congress).