新时期公益性事业单位内控信息化存在的问题及对策

Problems and Countermeasures of Internal Control Informatization in Public Welfare Institutions in the New Period

通过比较企业单位内部控制与事业单位内部控制活动的差异,进一步梳理公益性事业单位内部控制的特殊性。研究发现当前公益性事业单位内部控制面临的主要问题包括缺乏科学安全的内部控制信息意识、预算机构和内控管理制度不完善、预算控制实施和内部监督管理机制不规范等几个方面,结合发展实际提出相应的对策建议。

On the basis of comparing the differences of internal control activities between enterprises and institutions,the particularity of internal control of public welfare institutions is further sorted out.The research finds that the main problems faced by the internal control of public welfare institutions include the lack of scientific and safe awareness of internal control information,the imperfection of budgetary institutions and internal control management system,the imperfection of budgetary institutions and internal control management system,the implementation of budgetary control and the non-standardization of internal supervision and management mechanism,etc.Finally,the countermeasures and suggestions are put forward in the light of the actual development.