基于COSO框架对地质事业单位财务内部控制体系的研究

Research on the internal financial control system of geological institutions based on the framework of COSO

财务内部控制是地质事业单位内部控制的核心,其运行好坏直接影响地质事业单位内部管理的效率和效果,如何建立并完善财务内部控制体系是当前地质事业单位迫切需要研究的问题。本文基于COSO内部控制框架理论,从财务内部控制的五大要素出发,对地质事业单位财务内部控制体系的运行现状进行了分析,指出地质事业单位财务内部控制体系存在工作机制不健全、人员能力不足、对风险评估不够精准、业务流程不完善等问题,由此提出相应的改进建议和对策,以促进地质事业单位财务内部控制体系的完善。

Financial internal control is the core of the internal control of geological institutions,and it directly affects the efficiency and effectiveness of the internal management of geological institutions.How to establish and improve the financial internal control system is an urgent issue for geological institutions.Based on the COSO internal control framework theory,this paper analyzes the status of the financial internal control system of geological institutions.The results show that the financial internal control system has unsound working mechanisms,insufficient personnel capabilities,inaccurate risk assessment and imperfect business processes.According to existing problems,suggestions and countermeasures are proposed to promote the improvement of the internal financial control system of geological institutions.