行政事业单位内部控制建设现状及策略

THE CURRENT STATUS AND STRATEGIES OF INTERNAL CONTROL CONSTRUCTION IN ADMINISTRATIVE INSTITUTIONS

关键词:  行政事业单位  内部控制建设  控制和监督

Key words:  administrative institutions  internal control construction  control and supervision

摘要:

行政事业单位作为社会公共服务的主要提供者，其资金来源主要依赖于财政资金。为确保行政事业单位经济活动合法合规、财政资产安全高效使用，必须建立健全单位内部控制系统。同时为推动国家治理体系和治理能力现代化及反腐败斗争，促进行政事业单位规范化管理及健康发展，按照财政部关于行政事业单位内部控制规范和内部控制建设指导意见要求，加快建立行政事业单位内部控制制度，通过构建科学的内部控制制度、规范的执行流程及有效的监督机制，可全面加强行政事业单位内部控制管理，提高行政事业单位财务信息质量和公共服务效率，提升整体管理水平，以实现行政事业单位的经济效益和社会效益。文章从行政事业单位加强内部控制建设的重要意义入手，阐述行政事业单位内部控制建设的现状，针对现状找到存在的问题并进行分析，根据分析结果提出加强行政事业单位内部控制建设的策略^［1］。

Abstract:

As the main providers of social public services, administrative institutions mainly rely on fiscal funds for their funding sources. To ensure the legal and compliant economic activities of administrative institutions and the safe and efficient use of financial assets, it is necessary to establish and improve the internal control system of the units. At the same time, in order to promote the modernization of the national governance system and governance capacity, as well as the fight against corruption, and to promote the standardized management and healthy development of administrative institutions, in accordance with the guidance of the Ministry of Finance on internal control norms and internal control construction of administrative institutions, we will accelerate the construction of internal control systems for administrative institutions. By establishing a scientific internal control system, standardized execution processes, and effective supervision mechanisms, we can comprehensively strengthen the management of internal control in administrative institutions, improve the quality of financial information and public service efficiency of administrative institutions, enhance the overall management level, and achieve the economic and social benefits of administrative institutions. Starting with the important significance of strengthening internal control construction in administrative institutions, this research elaborated on the current situation of internal control construction in administrative institutions, identified and analyzed existing problems, and further proposed ideas and strategies for solving internal control system in administrative institutions based on the analysis results.