摘要
中国地震局紧跟时代发展的步伐,加快防震减灾事业数字化建设。在此背景下,地震系统财务管理工作也相继融入了新技术、新思路,内部控制机制也在不断完善,有效提高了财务管理工作效率。近年来,财政部广泛推行预算管理一体化平台,旨在通过预算管理一体化平台,使用统一的管理规则将财务工作嵌入信息系统,以提高财务工作标准化、自动化水平。当前,地震系统财务管理模式发生了巨大的变革,为了更好地防范财务风险,地震系统应当优化内部控制制度。基于此,文章通过分析现有的内部控制制度,结合国家预算管理一体化的规范要求,探讨了在新财务制度和技术背景下,内部控制制度建设和实施的路径,以供参考。
China Earthquake Administration keeps pace with the development of the times and accelerates the digital construction of earthquake prevention and disaster reduction.In this context,the financial management of the earthquake system has been integrated with new technologies and new ideas,and the internal control mechanism has been constantly improved,which effectively improves the efficiency of financial management.In recent years,the Ministry of Finance has widely implemented the integrated platform of budget management,which aims to embed financial work into the information system through the integrated platform of budget management and using unified management rules,so as to improve the level of standardization and automation of financial work.At present,great changes have taken place in the financial management mode of earthquake system.In order to better prevent financial risks,earthquake system should optimize its internal control system.Based on this,by analyzing the existing internal control system and combining with the standard requirements of national budget management integration,this paper discusses the path of internal control system construction and implementation under the background of new financial system and technology for reference.
作者
唐瑶
TANG Yao(Chongqing Earthquake Agency)
出处
《当代会计》
2022年第14期13-16,共4页
Contemporary Accounting
关键词
地震系统
预算一体化
内部控制
earthquake system
budget integration
internal control
