乡镇财政所内部控制条件特殊性分析

Analysis on the Particularity of Internal Control Conditions of Township Finance Office

乡镇财政所内部控制的目的是要从理念、体制、制度、原则、机制、方法、流程等环节系统完善内部控制岗位职责、强化制约机制、落实责任追究,形成系统有效的内部控制评价体系,实现内部控制工作的程序化、常态化、系统化,最大限度地拓展财政所内部管理约束机制的广度、深度、力度,保证内控体系高效运行和运转实效。乡镇财政所内控机制以乡镇财政所治理结构与各项基本业务管理制度为基础,其基础性制度体系包括乡镇财政所岗位职责类、业务管理类、工作流程类等制度。其中,核心的财政所内部控制管理机制包括多重外部领导体制及其权责配置、财政所所长负责制及其管理权责配置、财政所内部岗位不相容分设与经常轮换原则及其岗位权责制约关系配置、财政所内部财政性资金收支与资产负债管理流程及其审批权责关系配置、财政所内部特定高风险业务专项控制机制及其权责制约关系配置等。为了加强乡镇财政所内部控制,有必要对乡镇财政所内部控制的领导体制、业务构成、办事流程、人事编制、岗位结构、职责划分和风险评估等环境条件的相对特殊性进行系统研究,为健全乡镇财政所内部控制制度奠定良好的治理基础。

The purpose of internal control of the township financial office is to systematically improve internal control post responsibilities,strengthen control mechanisms,and implement accountability from concepts,systems,systems,principles,mechanisms,methods,processes,etc.,so as to form a systematic and effective internal control evaluation system to achieve internal the proceduralization,normalization,and systemization of control work maximizes the breadth,depth,and strength of the internal management restraint mechanism of the finance office to ensure the efficient operation and effectiveness of the internal control system.The internal control mechanism of the township financial office is based on the governance structure of the township financial office and various basic business management systems.Its basic system includes the job responsibilities,business management,and workflow systems of the township financial office.Among them,the core internal control management mechanism of the financial office includes multiple external leadership systems and their allocation of powers and responsibilities,the responsibility system of the director of the financial office and the allocation of management powers and responsibilities,the principle of incompatible separation and frequent rotation of internal positions in the financial office,and their position rights.The allocation of responsibility and control relationships,the internal fiscal fund revenue and expenditure and asset-liability management process of the financial office and the allocation of approval power and responsibility relationships,the special control mechanism of specific high-risk businesses within the financial office and the allocation of power and responsibility control relationships,etc.In order to strengthen the internal control of township financial offices,it is necessary to systematically study the relative peculiarities of the environmental conditions such as the leadership system,business composition,work process,personnel establishment,post structure,division of responsibilities,and risk assessment of the internal control of the township financial offices.The internal control system of the township financial office lays a good foundation for governance.