棋牌大全下载安装

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                              1. 当前位置: 代写一篇论文多少钱 > 会计论文 > 行政事业单位内控制度构建问题与加强措施

                                行政事业单位内控制度构建问题与加强措施

                                时间:2019-03-06 12:12作者:许学兵
                                本文导读:这是一篇关于行政事业单位内控制度构建问题与加强措施的文章,行政事业单位可以分为两种单位来看待处理,分别为行政单位和事业单位,因为在我国这两种单位可以看作同一类,因此没有做过多的区分,两者可以一起称呼为行政事业单位。

                                  摘    要: 行政事业单位所开展的活动以及自身的业务需要高效的进行,为了保证财产的安全可靠,防止事业单位会计员工存在的舞弊徇私行为,保证会计信息中的所有资料真实合法。因此,会计内部控制需要得到整体的加强,其内部的控制制度应该不断的健全,这样才能保证事业单位以及企业的财产安全,从而提高各个部门的信息质量。内部控制制度通过明确的分工,相互的制约,来对资金的管理进行有效的加强。因此本文针对行政事业单位会计内部控制制度的建设进行探讨。

                                  关键词: 事业单位; 会计内部控制; 制度建设;

                                  一、行政事业单位与内部控制的概述

                                  (一)行政事业单位的概念

                                  XINGZHENGSHIYEDANWEIKEYIFENWEILIANGZHONGDANWEILAIKANDAICHULI,FENBIEWEIXINGZHENGDANWEIHESHIYEDANWEI,YINWEIZAIWOGUOZHEILIANGZHONGDANWEIKEYIKANZUOTONGYILEI,YINCIMEIYOUZUOGUODUODEQUFEN,LIANGZHEKEYIYIQICHENGHUWEIXINGZHENGSHIYEDANWEI。DANSHIRUGUOCONGGENGSHENCENGDEYIYISHANGLAIKAN,XINGZHENGSHIYEDANWEIYOUYUZHONGBUTONGZHICHU,JIUSHIXINGZHENGGUANLIDEZHINENG,XINGZHENGGUANLIDANRENZHEJINXINGZHIFAJIANDUHUOZHESHEHUIGUANLIDEZHIZE,DANZUIZHONGDEMUDEJUNSHIWEIRENMINFUWU。LINGWAIDEBUTONGZHICHUZEWEI:XINGZHENGDANWEIXUYAOBUDINGQICHENGSHANGJUYOUFUZHAIXINGZHIDEBAOBIAO,BAOBIAOZHONGJUYOUZIJINDELAIYUANFENPEIYIJICHULIDEGUOCHENG,TONGGUOBAOBIAOKEYIDUIDANWEIDEXIAOLVHEFUWUSHUIPINGJINXINGHELIQIEYOUXIAODEPANDUAN。

                                  (二)内部控制的概念及重要性

                                  ZAITEDINGDEQINGKUANGXIA,DANWEIHUOZHEZUZHIXUYAOTONGGUOZIWOGONGZUODEWANSHANHETIGAOLAIWANCHENGSHEDINGDEMUBIAO,QIZHONGGONGZUODEGAISHANXUYAOCHONGFENDEDIAOYONGGEZHONGZIYUANHUOZHEFANGFALAISHIXIAN。YINCINEIBUKONGZHIZHUYAOSHITONGGUOBUDUANDEDIAOJIEGAISHANGONGZUOFANGSHIYIJIJIHUAMOSHI,JINXINGHELIDEZUZHIKONGZHI,CONGERSHIDEDANWEIHUOZUZHIDADAOYIDINGDEBIAOZHUN。

                                  NEIBUKONGZHINENGGOUBAOZHENGSHIYEDANWEIZHENGCHANGDEYUNXING,BINGQIEZHENDUIGONGZUOZHONGYUDAODEWENTINENGGOUJISHIDEFANKUIXIUZHENG,NENGGOUMINGXIANDETIGAOGONGZUOXIAOLVYIJIFUWUSHUIPING,KEYIDUIZUZHIDEZIYUANJINXINGYOUHUAPEIZHI,TONGGUOBUDUANDECHALOUBUQUE,NENGGOUSHIDEXUDUOWENTIYINMIEZAIFAZHANMIAOTOUZHONG。YINCINEIBUKONGZHIJUYOUFEICHANGZHONGYAODEZUOYONG,SHIYEHUIJIDANWEIZHONGNEIBUKONGZHI,YEXUYAOJINYIBUDEJIANSHEHEWANSHAN。

                                  (三)内部控制的结构与实现方法

                                  整体而言,内部控制的实现有三个步骤。首先需要进行开展准备工作,充分调动部门中每个岗位均能完善并且做好自身的工作,加强工作的监督管理,提高责任心和工作觉悟。在这在内部控制开展过程中要做好落实措施,使得相应的制度以及模式能够贯彻实施,并且做好各方面的配合工作。最后需要对控制到结果进行有效的验收,根据不断收集的反馈信息,针对存在的部分问题,继续进行引导,确保每一项工作的落实妥善完成。
                                 

                                行政事业单位内控制度构建问题与加强措施
                                 

                                  二、行政事业单位中内部控制制度的重要性

                                  (一)内部控制能够促进财务管理的规范化和科学化

                                棋牌大全下载安装   XINGZHENGSHIYEDANWEIDEZIJINLIUDONGQINGKUANGYIJIJINGJIHUODONGJIAOWEIFANSUOHEFUZA,MOUYIBUMENDEZIJINBIANDONGKENENGYUHENDUOXIANGGONGZUODEKAIZHANJUNYOUGUANLIAN,BINGQIEXINGZHENGDANWEIDUIYUPIAOJUYIJIGEZHONGZHENGMINGDEBANLILIUCHENGJIAOQIYEDANWEIGENGJIAYANGE,YINCI,HUIJIRENYUANZAIKAIZHANGONGZUOSHIHENRONGYICHUXIANWENTI。TONGGUODUIHUIJIGONGZUODENEIBUKONGZHI,NENGGOUGENGHAODEWANSHANCAIWUGONGZUODEKAIZHAN,TONGGUOBUDUANDEDUIGONGZUOXINGWEIGUIFANZHIDUDEGAIGEHESHENHUA,SHIDEGONGZUOYOUFAKEYI,YOUJUKEXUN。LINGWAI,NEIBUKONGZHIKEYIDUIXINGZHENGSHIYEDANWEIDEHUIJIRENYUANJINXINGHELIDEJIANDU,NENGGOUSHIGONGZUOGENGJIATOUMINGBIKAIYUANGONGBENSHENWENTIZAOCHENGDEDANWEIZIJINFENGXIAN。ZHEINENGGOUSHIDEXINGZHENGDANWEIDEHUIJIGONGZUODEZHANKAIJUYOUXIANGDANGGAODEZHILIANGHESHUIPING。

                                  (二)内部控制能够节约资源提高办公效率

                                棋牌大全下载安装   ZAIXINGZHENGDANWEICAIWUBUMENYUNXINGGUOCHENGZHONG,TONGGUONEIBUKONGZHIGOUCHENGWANZHENGDEXITONGKONGZHITIXI,CITIXINENGGOUDUICAIWUGONGZUOYIJIQITAXINGSHIDEZIJINLIUZHUANGONGZUOJINXINGJIAOHAODEZHIDAOHEKONGZHI,JINERDUIZIJINSHIXIANQUANMIANDEGUANLI。BUJINNENGGOUTUIDONGZIJINDEGAOXIAOLIUZHUANTIGAOGONGZUOXIAOLV,HAINENGDUIGEZHONGXIANGMUDEZIJINJINXINGYOUXIAODEKONGZHI,BIMIANCHANSHENGLANGFEIXIANXIANG。

                                  (三)减少贪污腐败现象,保证合法性

                                  TONGGUODUISHIYEDANWEIKAIZHANHUIJINEIBUKONGZHIDEJIANSHE,YOUYUZIJINGENGJIATOUMINGGONGKAIBINGQIEFENPEIZHUJIANHELI,ZHEIJIANGDADATIGAOZIJINSIZINUOYONG,ZHEIDUIYUYOUSIXINCUNZAITANWUFUBAIDESIXIANGJIYULEYAZHI。JIANSHAOLETANWUFUBAIXINGWEI,CONGLINGYIFANGMIANLAISHUOJIUSHIWEIRENMINMOUFULI,BAOZHANGRENMINDELIYIBUSHOUQINHAI,JIANGZIJINQUANLITOURUSHEHUIJIANSHEDANGZHONG。

                                  三、会计内部控制制度建设过程中存在的问题

                                  (一)内部控制意识不足

                                棋牌大全下载安装   NEIBUKONGZHIYISHIDEWANSHANSHICUJINNEIBUKONGZHICHEDILUOSHIDEJICHU。NEIBUKONGZHIYISHIDEBORUOZHUYAOTIXIANZAILIANGGEFANGMIAN:YISHIDUIYUNEIBUKONGZHIDEJILIHEGAINIANBUQINGXI、BULEJIE,RENWEINEIBUKONGZHIXIANGDANGYUYUSUANKONGZHI。BINGQIECUNZAIBUFENDANWEIDUINEIBUKONGZHIJIANSHEDEDIZHIHEFANKANG。ERSHISHIYEDANWEIXIAFACHUANDALENEIBUKONGZHIDESIXIANGHEJIANSHEFANGZHEN,DANSHIBUNENGGUANCHELUOSHIDAOCAIWUBUMEN,CAIWUCHUDERENYUANDUIYUNEIBUKONGZHIJIANSHEZHONGSHIDUBUZU,BINGQIESHANGJILINGDAOJINBACAIWUCHUDANGZUOJIEZHANGDECHUNAYUANSHIYONG,MEIYOUZHENZHENGYISHIDAOHUIJIGUANLIGONGZUODEZHONGYAOXING。

                                  (二)存在形式制度主义

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                                  (三)缺少会计内部控制工作的专业人才

                                  YINWEIHUIJIGONGZUOBENSHENSHIYOUXUDUODETIAOLIHEKUANGJIAJINXINGZHICHENG,BIXUSHIJIESHOUGAODENGCAIJINGDAXUEBIYEDEZHUANYERENSHICAINENGJIAYUGUANLIGONGZUO,RANERSHIYEDANWEIZHONGDEHUIJIBUMENGONGZUORENYUANZHUANYESHUIPINGBUZU,SHIDENEIBUKONGZHIGONGZUODEJIANSHEKAIZHANJINZHANHUANMAN。CIWAIHUIJINEIBUGUANLIRENYUANYUSHANGCENGLINGDAOZHIJIANDEPEIHEBUGOUMIQIE,LINGDAORENYUANBUNENGJIANGHUIJIKONGZHIGONGZUOSHIWEIZHONGDIAN。

                                  (四)财务管理不统一规范

                                棋牌大全下载安装   XINGZHENGDANWEIZHIJIANYINGGAIYOUXIANGHUTONGYIGUIFANDECAIWUGUANLIZHIDU,YIBIANYUBUTONGDANWEIZHIJIANJINXINGXIANGMUDEJIESUANHEKAIZHAN,DANXUDUOBUMENSUIRANYOUGUIZHANGZHIDU,HUIJIRENYUANRENGRANSHIANZHAOCHUANTONGDEGUANLIMOSHI,CONGERHUICHUXIANXUDUOBUGUIFANYINQIDEHUNLUANHEWENTI。CIWAI,XUDUOHUIJIGONGZUOHELINGDAORENYUANZHIZHONGSHIBAOBIAODEHUIBAOQINGKUANG,BINGMEIYOUZHENDUICHUXIANDEGEZHONGQINGKUANGXIANGXIDEFENXI,CONGERHUSHILEJIAODUODEZIJINYINHUAN。YUCITONGSHI,DUIYUYIXIEXIANGMUDETOUZIHESHIYONGQUEFALUOJIHEJIHUAXING,HUIJIBUMENBUNENGTONGGUODUIZIJINDEYOUXIAOLIYONGLAICUJINSHIYEDEFAZHAN,ZIJINDESHOUYIZHUANHUANLVDI。

                                  四、加强行政事业单位会计内部制度建设的思路

                                  (一)增强会计和上层领导人的责任意识

                                  DANWEIZERENRENYIJISHANGCENGLINGDAOGUANLIZHEXUYAODUIHUIJIDEGONGZUOJIYUJIGAODEZHONGSHI,YINWEIZIJINGUANLIGUOCHENGZHONGCUNZAIDEQIZHAWUBIDENGXINGWEIHUIYANZHONGDEYINGXIANGDAOJINGJITIZHIDEJIANSHEYIJIRENMINDEQUANYI。XUYAOGEJIGUANLIZHEXIANGHULIANXIHEPEIHE,GONGTONGZHIDINGNEIBUHUIJIKONGZHIZHIDUZHUNZE,JIANGLIANJIEDEDANGZHENGDANGFENG,GUANCHELUOSHIDAOHUIJIGONGZUOZHONG。YUCITONGSHI,JIANGHUIJINEIBUKONGZHIZHIDUDEJIANSHELUOSHIDAOGEJIDANWEI,MEIYIGEGONGZUORENYUANDOUXUYAOJINZIJIDESUONENGZUOCHUXIANGYINGDEGONGXIAN,YANLIDAJIYIXIESHIBUGUANJI,GAOGAOGUAQIDEGUANLIAOZHUYI。JIANGZERENRENFUZERENHEHUIJIGONGZUORENYUANZHIJIANDEZERENHEQUANLIMINGQUE,CONGERJINXINGRENWUHELIDEFENPEI。ZUIHOUXUYAOZHIDINGYANGEDEJIANGCHENGZHIDU,MEIYUEXUYAOYOUDINGQIDEHUIBAO,LAIFANYINGGONGZUOYIJIXIANGMUJINZHANDEQINGKUANG,TIGAODANWEINEIBUDEJINGZHENGLI,JIFACHUMEIGEYUANGONGQIANZAIDENENGLI。

                                  (二)建立健全单位的内部会计控制制度,规范单位内部行为

                                棋牌大全下载安装   ZHIDINGDANWEINEIBUHUIJIKONGZHIZHIDU。YISHIFENGONGKONGZHI。DUIYUBUXIANGRONGZHIWU,BIXUJINXINGFENLIFUZE,BUNENGYOUYIGERENTONGSHIBAOBANJIANREN。ERSHIYEWUJILUKONGZHI。ZAIDUIJINGJIYEWUJINXINGHUIJIJILUSHI,BIXUCAIQUYIXILIECUOSHIHEFANGFA,LUOSHIPINGZHENGZHIZUO、CHUANDI、BAOGUANDENGMEIYIHUANJIEDEKONGZHIYAODIAN,YIBAOZHENGHUIJIJILUDEZHENSHI、JISHIHEZHENGQUE。

                                  (三)提高会计从业人员的专业素质

                                  DUIYUHUIJIBUMENJINXINGZHAOPINSHIXUYAOTIGAOMENJIAN,BINGQIEZHAOPINGUOCHENGZHONGDECESHIXUYAOJUYOUXIANGYINGZHUANYENEIRONGDEMIANSHIHEBISHIHUANJIE,QUEBAOXUANBADERENCAINENGGOUJUYOUZHUANYEDEGONGZUOSUYANG,NENGGOUWEIHUIJINEIBUKONGZHIZHIDUDEJIANSHETIANZHUANJIAWA。CIWAIXUYAOJIAQIANGSHANGCENGLINGDAOYIJIHUIJIBUMENZHIJIANDEGOUTONG,SHIDELINGDAORENYUANZHONGSHIHUIJINEIBUKONGZHIZHIDUDEJIANSHE,BINGQIENENGGOUZUOCHUXIANGYINGDEZHICHIJUCUO。ZAIZHE,GEBUMENXUYAOKAIZHANYEWUGONGZUOYIJINENGLIDEXUEXIPEIXUNGONGZUO,SHENRUXUEXICHENGGONGDENEIBUKONGZHIANLI,JIEHEZISHENDANWEIHEBUMENDESHIJIQINGKUANG,JINXINGYIXILIEDEGAIGEYUXIUDINGDEGONGZUOKAIZHAN,QUEBAOZUODAOQUQIZAOPO,QUQIJINGHUA。

                                  五、结束语

                                棋牌大全下载安装   NEIBUKONGZHIBUNENGKAOBEIHEKELONG。BIERENDECHENGGONGJINGYAN,BUNENGZHAOCHAOZHAOBAN,GENGBUNENGZUOXINGSHIZHUYI。XINGZHENGSHIYEDANWEIFAZHANDEBUTONGJIEDUAN、WAIBUHUANJINGDEBIANHUA、ZHANLVEMUBIAODEDIAOZHENGDENG,NEIBUKONGZHIYAOSUIZHIBIANDONG。ZUIHOU,KEYITONGGUOJIANQUANZHIDUTIXITIGAOHUIJIRENYUANDEZHUANYESUZHI,CUJINNEIBUKONGZHIZHIDUJIANSHEDEWANSHAN。

                                  参考文献

                                  [1] 崔惠芹.浅议行政事业单位会计内部控制制度建设[J].中国农业会计,2010(8):28-29.
                                棋牌大全下载安装   [2] 黄清文,魏金玲.行政事业单位会计内部控制制度研究[C]//2016年第一届今日财富论坛论文集.2016.

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