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Essay代写:Internal control report

2019-07-10 | 来源:51due教员组 | 类别:Essay代写范文

下面为大家整理一篇优秀的essay代写范文- Internal control report,供大家参考学习,这篇论文讨论了内部控制报告。内部控制报告是行政事业单位对社会公众负责任的表现,是对权力运行的制约与监督有效机制,同时也是证明行政事业单位内部公正廉明运行机制的合法依据,它可以有效、准确地反映行政事业单位内部控制的真实情况,以便社会公众及利益相关者更深入的了解行政事业单位内部控制的运行机制,实现有效的监督。

Internal control report is an important means to improve the quality level of internal control and enhance the transparency of internal control. Administrative institution has a hierarchical structure, its report key should be embodied in the unit level and business activity levels in key areas and key positions, the factors affecting the quality of the report consists of the internal control system and improve the degree, the degree of attention to internal control, and the implementation of internal control and internal control report level, such as administrative institutions need to implement the internal control responsibility main body, optimize the internal control team, specifications internal control report, strengthening the internal control consciousness, to improve the quality of internal control reports.

In recent years, the release of "enterprise internal control basic norms" makes China's enterprise management system increasingly perfect, the level of internal control continues to improve. However, the internal control of China's administrative institutions is still in the development stage, since the 18th national congress of the party, the internal control of China's administrative institutions has become increasingly apparent, the government departments and other units of the law and discipline has become the focus of social attention. Following the issuance of the ministry of finance's guidance on comprehensively promoting the construction of internal control in administrative institutions in December 2015, China's ministry of finance began to implement the management system of internal control report in administrative institutions on March 1, 2017. It is not hard to see that the internal control report of administrative institutions in our country is getting more and more attention, and standardizing the use of internal report and improving the construction of internal control system has become an indispensable content of our country.

Internal control report is administrative institution responsible for the social public performance, is effective for power restriction and supervision mechanism, is proved that the administrative institutions of the operation mechanism of internal justice are strict legal basis, timely, effective, accurately reflect the actual circumstances of the internal control of administrative institution, so that the public and stakeholders more in-depth understanding of internal control of administrative institutions operating mechanism, realize the effective supervision. Therefore, the article based on the "administrative institutions internal control report management system" analysis of internal control report related issues, for the "administrative institutions internal control report management system" effective implementation and follow-up research to provide a certain theoretical support.

This level is mainly to the head of the unit, leading institutions, staff, post and information system to report several aspects. Specifically, the establishment and implementation of internal control responsibility is the main person in charge of the unit to assume; Whether the internal control leading body exists within the unit; Whether the staff and workers of the unit hold important positions in the internal control leading institutions of the unit; Whether the post setting is reasonable, whether the establishment of power balance mechanism; Whether the internal control elements and construction requirements into a whole system.

The content of internal control report at the business level mainly involves budget business management, revenue and expenditure business management, government procurement business management, asset business management, construction project management, contract management and other processes related to fund management activities.

Business budget management, mainly related to the content of the budget management is in the process of compiling the sufficiency and rationality, whether asset allocation situation combined with the unit, whether the specific management activities with the unit, whether the budget according to the regulations of the system, implementation of whether reasonable, whether the execution of within a reasonable budget execution, budget result is reasonable, reliable and so on.

Payment business management mainly includes the income confirmation and the content of the records are true, reasonable, whether the income process in accordance with the provisions, whether the credential specifications related to the income, whether use of seals and notes in accordance with the relevant provisions, spending business whether in compliance, the amount of the expenditure size is real, is in accordance with the provisions of the expenditure project approval procedures, whether there is the use of false invoices, etc.

The content of the government procurement management mainly relates to whether the government procurement in accordance with the provisions of organization, whether it has professional procurement staff and procurement project is rationality, purchasing plan is feasible, purchasing plan approval is independent of the process, whether the procurement process fair and open, the purchasing process is involved in related party transactions, procurement acceptance is in line with the standard.

Assets if the contents mainly include asset management, head of the business management according to the provisions of, clear responsibility, asset management from post decision-making power and executive power, will there be asset inventory and inventory on a regular basis, whether in a timely manner the disc plate of profit, assets register is accurate, real, foreign investment process is open, transparent, whether there is any false behavior, whether tackling the assets in accordance with the regulations.

The content of the construction project management mainly relates to whether the investment budget, according to the process of construction project is approved, the project is in accordance with the provisions, the approval process is in accordance with the rules and regulations, whether to establish effective mechanism of bidding and tendering, construction project is transparent, whether there was a steal, reduction in the process of the completion of the project acceptance of the project is in line with the prescribed standards.

The content of contract management mainly includes whether the conclusion of the contract conforms to the standard, whether the scope and conditions stipulated in the contract are clear, whether the contract negotiation process is recorded, whether the performance of the contract is supervised, whether the registration of the contract is complete and accurate, and whether an effective mechanism is established to solve contract disputes.

The above six aspects of analysis and evaluation, almost all the internal control activities of administrative institutions, they do not exist alone, but have a mutual connection, affect the fund operation of administrative institutions, constitute the economic business activities of internal control business level of administrative institutions.

In the process of establishing and implementing the internal control system, the unit inevitably needs to develop management systems for some management activities, such as: economic business management system, budget business management system, asset management system, revenue and expenditure business management system and other management systems involving business level. Therefore, the internal control report in the external reporting and disclosure process, but also to whether involved in the business, whether the business management system and the establishment of the system based on the policy name and document number to explain. If the unit is unable to list all the management systems in detail, it shall prepare a schedule form for disclosure and submission.

Through to this unit internal control level and business level analysis and fundamental of economic business activities involved in the evaluation, to this unit internal control experience, practice and whether success to sort out and summarized, and it is concluded that the establishment and implementation of internal control in compliance, effectiveness, data authenticity, effectiveness system and other aspects of the effectiveness of the conclusion.

Report disclosure of internal control is not just a simple elaboration to the business unit level of economic activity and effectiveness conclusions, more important is to find out in the presence of defects and problems in the process of internal control, such as regulatory compliance in the internal control system, whether the unit interior management mechanism, the lack of the unified system is directly used external related rules and regulations and so on. Only in this way, the continuous discovery of problems and continuous improvement, can improve the overall level of internal control of administrative institutions, in order to truly and effectively play the role of serving the public, improve service efficiency. In the process of establishing and implementing the internal control will inevitably meet with difficulties, such as the existence of don't know how to carry out the evaluation work, therefore, the discovery of this unit internal control problems at the same time, should also actively reflect internal control the difficulties encountered in the process of implementation, so that the unit management and superior departments in a timely manner to take appropriate measures to solve these difficulties, for the smooth implementation of the construction of the internal control to lay the good foundation.

After the effective summary of the overall level of internal control implementation and the discovery of internal control deficiencies, it is necessary to carry out the improvement plan for the next internal control work, or put forward optimization Suggestions. Every disclosure of internal control report will more or less present the defects of internal control, so the need for these defects, appropriate improvement of the next step of internal control work plan, to carry out the imperfect place to put forward optimization measures. Most of the internal control problems mainly exist in the internal control system of compliance and internal control system effectiveness, these a few respects such as internal control supervision and inspection, so the improvement plan in the next step, you can focus on these aspects of possible defects, adopt more effective way to strengthen the internal control of administrative institutions management, improve the efficiency of public services.

Whether internal control can play its true role is the key to make clear who is the main body of the internal control report of administrative institutions. Mentioned in the management system of internal control report is the main responsibility of the administrative institutions, however, the concept of general administrative institution, is the leader of the said administrative institution or head of this unit is responsible for the internal control report, or to participate in the establishment and implementation of internal control overall will be responsible for it? The question deserves deep consideration. Before release this document, the administrative institutions internal control report disclosure mainly in the form of evaluation report and self-evaluation report shows, the disclosure of internal control report and report did not say who should bear the main responsibility, the main responsibility is not clear problem exists, seriously affecting the reliability of the internal control report.

There is no uniform regulation on the format and framework of internal control report of administrative institutions in China, which makes the compilation and disclosure of internal control report of administrative institutions more arbitrary. From the point of view of the report content, some units have made comprehensive preparation of the internal control report and disclosure of the content, but some content is too simple, just to complete the work, and there is no serious and responsible disclosure of the content. From internal control defects report standards point of view, the measure of major defects, major defect and general defect quantitative standard to compare a single, simple a indicators do not reflect true complete unit internal control situation, the problems existing in current administrative institutions internal control report mainly index form a single, simplified. The non-standard internal control report is not only reflected in the above two aspects of the problem, in the name of the report, format, objectives and other aspects are also not normative, seriously affecting the quality of internal control report.

The effect of internal control report is mainly reflected in the reflection of internal control construction, better service for the public. All internal control information that has a significant impact on external information users should be fully disclosed by administrative institutions so that information demanders can understand relevant information through such disclosure. Internal control defects are the most should be solved in the report of the key issues, but some units do not pay much attention to internal control important defects and general defects, may also be involved in some confidential information and not to disclose. Through understanding, some units can recognize the nature of defects, when major defects are found, they will timely analyze the nature and impact, and make timely and effective rectification. However, some units for major defects and important defects of insufficient understanding, can not find the problems in the implementation of internal control in a timely manner, internal control report can not be fully disclosed, external information users can not get useful information, internal control report can not play its due effect. Therefore, find every defect in time, fully analyze the reasons for its existence, take corrective measures in time, and establish an effective internal control system.

Before the release of "management system", internal leaders of administrative institutions do not pay attention to, employees are not active, indifferent to internal control work, the establishment and implementation of internal control is relatively slow. Unit leaders for the smooth progress of internal control plays a crucial role, its internal control consciousness can determine whether the internal control is effective implementation, because a direct decision on the feasibility of the internal environment, the role of internal control at the unit level is particularly critical. In addition, the establishment and implementation of the internal control report also requires the participation of all staff. From the perspective of business, the awareness of internal control of grassroots staff is also crucial, and the smooth implementation of internal control also requires all staff to play a vital internal control awareness. Part of the grassroots people may think that the internal control, however, does not belong to their own scope of work, but mainly by the unit of the financial department and internal audit department is responsible for, so the grass-roots staff turned a blind eye to its, the existence of such a misunderstanding in largely restricted the construction of the system and the internal control, there is a big problem of internal control. While at the same time, administrative institution often organize party party party meeting, but the internal control of the training is relatively small, even in such a meeting organized primarily to unit the leadership and financial audit department, few organizations at the grass-roots level employees involved, it may also lead to employees a key factor in internal control awareness is not strong, make the business staff to ignore for the work of internal control, no attention. It is because the leadership does not pay attention to this phenomenon, grassroots employees do not pay attention to the existence of such a phenomenon, can also see the possibility of administrative institutions for internal control reports disregard, do not disclose or less disclose key information, reports do not meet the standard and so on these problems have been existing.

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