加强综合应用系统内控制约机制的思考

由农总行统一研制开发的中国农业银行综合应用系统（以下简称新系统），目前正在农行系统全面推广。今年3－4月份，笔者参加了农行盐城市分行网点新系统上线移植工作，5月份以来又先后用了20多天时间在基层处所实地跟班调查。从上线移植到跟班调查，对新系统有了一个较全面的认识，现就加强新系统内控制约机制谈一些看法。

建立内控制约机制 防范税收执法风险——南京市地方税务局鼓楼税务分局内控机制建设综述

强化对税收执法权的监督制约．是税务机关从源头上预防和治理腐败的治本之策。近年来．鼓楼地税分局坚持以权力制约为核心．以执法管控为主线．以权力阳光为载体．以责任追究为手段．以制度建设为保证．从源头上遏制了税收执法腐败问题的发生．促进了干部队伍建设和各项税收工作的有效开展。顺利实现建局14年来职务犯罪为“零”的纪录。

建立和完善我国金融机构内控机制

企业内控制度是现代金融管理的重要组成部分 ,建立和完善金融内控机制是改善经营管理和防范经营风险的根本保证。本文分析了当前我国金融内控机制建设中存在的问题 。

建立内控管理机制 努力降低成本费用

在市场经济条件下，成本是企业的生存之本、发展之本．决定着企业竞争力的强弱，关系着企业的成败兴衰，因此低成本、高效益无疑成为每一个企业追求的目标。审核是企业管理体系的一个关键性接口。制定审核制度是企业管理的一项重要内容，它能使企业损失降到最低。防止资金流失．实现企业自身价值的增值。宣钢材料处为了实施精细化管理．加强内部监管力度，建立业务管理过程中的内控制约机制。抽调专业人员成立审核小组，将材料采购发票与合同签定的统一性进行逐一核对审查，保证执行力度。通过运行发现了一些合同与发票不统一的现象及存在的一些问题。

Research on constraints of internal controls in Chinese enterprises

From the practice of Chinese enterprises, the paper discusses three constraint conditions of China＇s internal controls including the system environmental constraint, cost constraint and organization constraint, and advances the suggestions on the approaches to improve Chinese enterprises＇ internal controls level.

Applying Internal Control Procedures for Detecting and Preventing Money Laundering Operations in Banks＂ A Field Study in the Hashemite Kingdom of Jordan

This study aimed at identifying the role and importance of internal control procedures for detecting and preventing money laundering operations in banks through defining the internal control procedures which contribute to detecting money laundering operations. These procedures include the guide and policies issued by the administration of banks in order to combat laundering money operations as well as to train employees on matters pertaining to the money laundering operations. The study showed the role of the internal control procedures in detecting practically the money laundering through the automated programs and the system of saving the files and records. Furthermore, the study showed the factors affecting the internal control procedures to anti-money laundering operations. The researcher used an analytical descriptive approach for collecting data which relate to the main elements of the study, analyzing and explaining them. This study aimed at building the theoretical framework depending on audit literature which addressed internal control system, anti-money laundering systems, and control procedures of anti-money laundering. Through the theoretical framework, a questionnaire related to the application of internal control procedures and its relation to anti-money laundering operations was designed. It was distributed to the population of the study which includes internal and external auditors and the head of anti-money laundering operations unit in the Jordanian banks. The study found that applying internal control procedures is important for detecting and preventing money laundering operations in the Jordanian banks and that there are factors affecting the nature and the extent of internal control standards pertaining to anti-money laundering operations in the Jordanian banks.

为什么要严格规范监察机关的履责程序——强化内控机制把权力关进制度笼子

为保证监察机关正确行使权力,监察法专门设置“监察程序”一章,对监督、调查、处置工作程序作出严格规定,规范和保障监察机关依法开展工作,形成有效的内控制约机制,把监察机关的权力关进制度的笼子,保护被调查人和涉案人员的合法权益。