摘要
事业单位是经济社会发展中提供公益服务的主要载体,其内部控制质效对社会公益服务有着重要影响。目前,我国事业单位内部控制还存在对内控重要性认识不到位、内控制度不健全、内控流程不完善、风险评估及时性和全面性有待提高、内部控制执行及内部监督有待加强、内控有效性评价不足等问题。为提升事业单位内部控制质效,应当建立健全内控实施组织架构、规范内部控制活动、建立健全单位内部财会监督体系、强化内控自我评价与监督。
Public institutions serve as the primary carrier for delivering public welfare services in economic and social development,and the quality and effectiveness of their internal control significantly impact public welfare services.Currently,internal control in China's public institutions faces several issues,including insufficient awareness of its importance,incomplete internal control systems,imperfect control processes,and the timeliness and comprehensiveness of risk assessment that need to be improved,internal control implementation and supervision that need to be strengthened,and insufficient evaluation of internal control effectiveness.To enhance the quality and effectiveness of internal control in public institutions,it is essential to establish and improve the organizational structure for internal control implementation,standardize internal control activities,build a robust internal financial and accounting supervision system,and strengthen self-evaluation and supervision of internal control.
作者
肖美兰
XIAO Meilan(Hydrogeological Brigade,Jiangxi Provincial Geological Bureau,Nanchang 330000,China)
出处
《中国国土资源经济》
2024年第12期84-89,共6页
Natural Resource Economics of China
基金
江西省地质局水文大队科研项目“内部控制建立与完善”(20240C01)。
关键词
事业单位
内部控制
质效
Public institutions
internal control
quality and effectiveness
