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《行政事业单位内部控制规范(试行)》自2014年1月1日起正式施行,如何建立与有效实施内控规范,关系到行政主管单位科学化、规范化管理,改进公共服务的质量和效率,促进廉政建设,用制度防止越权行使职责。本文从行政主管单位的角度,由实施内控规范的必要性谈起,突出单位领导的“一把手”负责制,强调在单位业务活动中运用制衡性原则。建立内控规范,首要做好制度建设的基础工作,梳理业务流程,以预算管理为主线、资产管控为核心、信息系统为支撑完成具体的工作,用良好的内外部监督保障实施,主管部门还需做好对下属单位的指导与督查,从根本上保证内控规范落到实处、实施到位。
The “Standard for Internal Control of Administrative Institutions (Trial)” was put into force on January 1, 2014. How to establish and effectively implement the internal control standards is related to the scientific and standardized management of the administrative units in charge to improve the quality and efficiency of public services and to promote Construction of a clean government, with the system to prevent unauthorized exercise of duties. From the perspective of the administrative supervisor, this article starts with the necessity of implementing the internal control norms, emphasizes the “top leaders” responsibility system and emphasizes using the principle of checks and balances in the unit business activities. The establishment of internal control norms, the first priority to do the basic work of system construction, sorting business processes, the main line of budget management, asset management as the core, the information system to support the completion of specific work, with good internal and external oversight guarantee implementation, authorities need Do a good job in the guidance and supervision of subordinate units, fundamentally guarantee the implementation of internal control standards, the implementation of the place.