摘要
文章在跟踪评估自然资源部所属行政事业单位2019—2021年内部控制报告的基础上,通过对每年度提交的145份报告、近8.4万个数据点进行汇总和梳理,分别从单位层面、业务层面和信息化层面对部属单位内部控制体系建设现状与实施效果进行分析总结,指出当前内部控制工作存在着组织机构不健全、运行不规范、制度不完善、岗位设置和轮岗机制不健全、内部控制报告不规范等问题。基于问题分析提出针对性建议:①提高认识,加强组织领导;②落实管控措施和岗位职责;③加强部层面的内部控制考核评价;④开展内部控制应用指引制订工作;⑤加强内部控制信息系统建设;⑥加大内部控制业务宣贯力度。
Based on the tracking evaluation of the internal control reports of administrative institutions under the Ministry of Natural Resources in 2019-2021,this paper summarizes and sorts out 145 reports and nearly 84000 data points submitted every year,following this,it analyzes and summarizes the status quo and implementation effect of the internal control system construction of the ministry units from the unit level,the business level and the informatization level,it is pointed out that there are some issues in the current internal control work,such as imperfect organization,non-standard operation,incomplete system,inadequate post setting and post rotation mechanism,and non-standard internal control report.Based on the analysis of the issues,this paper puts forward the following suggestions:①raise awareness and strengthen the organization leadership;②implement control measures and job responsibilities;③improve the internal control assessment and evaluation at the level of the ministry;④carry out the formulation of internal control application guidelines;⑤strengthen the construction of internal control information system;⑥increase the publicity and implementation of internal control business.
作者
杨威
高小佳
YANG Wei;GAO Xiaojia(China Academy of Natural Resources Economics,Beijing 101149,China;Department of Finance and Funds Utilization,Ministry of Natural Resources,PRC,Beijing 100812,China)
出处
《中国国土资源经济》
2022年第11期66-74,共9页
Natural Resource Economics of China
基金
自然资源部2022年部门预算项目“自然资源预算管理规范化研究与业务支撑”(121102000000210001)。
关键词
内部控制
实施效果
跟踪评估
自然资源
internal control
implementation effect
tracking evaluation
natural resources
