Internal accounting control of administrative institutions.
Connotation of 1. Internal Accounting Control
Internal accounting control degree is an important content of internal control. It refers to the unit in order to protect the safety and integrity of assets, improve the quality of accounting information, ensure the implementation of relevant laws and regulations and the unit's operation and management policies, avoid or reduce risks, and improve the efficiency of operation and management, A series of control methods, measures and procedures formulated and implemented to achieve the management objectives of the unit.
The formulation of internal accounting control shall conform to relevant national laws and regulations and the actual situation of the unit. All personnel involved in accounting work, various economic businesses and related posts involved in accounting work within the unit shall be restricted, and the basic control points in the business processing process shall be clarified. The rationality of accounting institutions, post settings, responsibilities and authorities involved in the unit shall be guaranteed, and the incompatible job separation and avoidance system shall be adhered, ensure clear lines of authority and responsibility, mutual restraint and mutual supervision; it should be continuously revised and improved with social development, changes in the external environment, adjustment of the unit's business functions and improvement of management requirements, and the head of the unit is responsible for the establishment, improvement and implementation of the unit's internal accounting controls.
2. the main problems existing in the current internal control system of administrative institutions
(I) have deviations in their understanding of internal accounting control
The formulation of the internal control system is unrealistic and difficult to implement. Unit leaders do not attach importance to internal control management, and relevant personnel do not implement relevant systems, resulting in poor implementation effect; during the inspection, the relevant departments only checked the formulation of the system, ignoring its implementation and implementation effect, resulting in the formulation of the internal control system going through the motions, and the internal control was downgraded to a paper medium "put in a drawer and hung on the wall. As a result, the increase or decrease of fixed assets of some administrative institutions does not adjust the relevant accounts in a timely manner, cash on hand seriously exceeds the limit and exceeds the scope of payment, write off creditor's rights and debts at will, accept bills that are not in conformity with regulations, and financial disclosure is not detailed enough.
(II) post setting is unreasonable, responsibilities are unclear
for quite some time, accounting, cashier management regulations and cash management regulations have been used in administrative institutions, which clearly define the work content of financial personnel, but there is no horizontal connection between the regulations, and the emphasis is on the responsibilities of financial personnel, which cannot be called internal control system. Moreover, due to the lack of overall planning, cooperation and mutual restraint between personnel cannot be effectively realized, so that the regulations sometimes become a mere formality, resulting in loopholes in fund management.
(III) lack of substantive internal audit supervision
Most units do not have an audit department or personnel, by the financial personnel concurrently, most of the internal audit personnel without professional training, audit knowledge, technical ability is uneven, it is difficult to play its due role.
Measures 3. Establishing and Perfecting Internal Control System of Administrative Institutions
(I) Formulate Practical Internal Control System
Each unit fully considers the actual situation of its own unit when formulating the system according to the principle of cost-effectiveness, so as to make the system practical. Consider the ratio of controlling input costs to controlling output benefits, as long as those critical control points that play a large role in the business process and have a wide range of influence are strictly controlled. For those general control points that only play a role in the local area and affect a specific range, they can be set up as long as they can play a monitoring role, without having to spend a lot of manpower and material resources to control. To prevent the establishment of too many general control points, complicated procedures and operations, resulting in the unit management activities can not be normal, fast operation.
(II) a sound audit system
The original voucher is obtained at the time of the occurrence of economic business, stating the written proof of the occurrence and completion of economic business, is the original basis for clarifying economic responsibility and accounting. In real work, there are many problems with the original documents. 1, white bars and other illegal vouchers; 2, false invoices; 3, the original voucher content is not complete, the procedures are not complete, and even there is no date, no economic business content, no handling of the invoice.
Therefore, in order to improve the internal audit system of administrative institutions, each unit should first set up audit posts and auditors to carry out audit work on various vouchers. All original vouchers that need to enter the accounting system must first be audited by auditors and stamped with the seal of "compliance voucher" or "non-compliance voucher. For small units, accounting business volume is not large, the audit function can be performed by the head of the accounting body or accounting officer. The second is to clarify the responsibility. All original vouchers that have been reviewed by auditors and stamped with "compliance vouchers", such as those found to be unqualified or illegal vouchers by financial departments and other government supervision departments, shall be subject to economic penalties by auditors. Responsible.
(III) clarify the approval authority of funds, strengthen the control of budget preparation and implementation to
to ensure that the heads of various functional departments exercise their powers and assume responsibilities within the scope of authorization, and financial personnel must strictly control the approval procedures for each economic business, and refuse to handle the approval of violations. The department budget is an important part of the internal control system, and it is the fundamental guarantee to realize the normal operation of the economy and the goal of career development of the institution. Budget revenue and expenditure items should be as detailed as possible, and the basis and standards should be as sufficient and reliable as possible. The financial department should pay attention to the technical review of various departments and projects, strengthen the binding force of the budget, and supervise the implementation of the budget of each department.
(IV) Clear Accounting Post Responsibilities
Although administrative institutions do not adopt the accrual principle and do not need cost accounting, most units have many collection items, detailed expenditure classification items and strong policy nature, and need to accurately account and reflect each collection and expenditure item. Clear accounting job responsibilities, good accounting. First, we should attach importance to talents and select accountants with strong principles and high quality. Second, accounting personnel should adhere to the principle of objectivity and impartiality, objectively and truly reflect the content of the economic business, so as not to conceal, withhold should be turned over to the income, not to crowd out the disorderly list of expenditure. Third, it is necessary to clarify the responsibility, where in the financial inspection is found to conceal, withhold income or indiscriminate expenditure, and these acts are not the leadership of the command, instigation and order, the punishment should be borne by the accounting personnel, or at least a part of the responsibility.
(V) establish necessary inspection and evaluation mechanism
1, set up inspection and evaluation organization. Administrative institutions shall set up specialized agencies (e. g. internal audit institutions) or designate specialized personnel to be responsible for the inspection and evaluation of internal accounting controls. An external intermediary may also be hired to evaluate the internal accounting controls of the unit to ensure the implementation of the internal accounting control system.
2, improve the inspection and evaluation system. It mainly includes: inspection and evaluation of the construction of internal accounting control system; inspection and evaluation of the implementation of internal accounting control, and suggestions on the internal accounting control of related businesses; key inspection and evaluation of some weak links in the work; Propose regular, irregular, comprehensive or thematic inspection and evaluation methods, procedures and results of treatment, etc.
3. Improve the reward and punishment system. It is necessary to clarify the work responsibilities of the personnel involved in the implementation of internal accounting control, strengthen the self-restraint mechanism, and enhance the sense of responsibility and risk awareness of internal accounting control personnel.
4. Several Requirements for Internal Accounting Control of Administrative Institutions
(I) Incompatible Positions Separation Control According to the requirements of incompatible positions separation, reasonable design of accounting and related jobs, clear responsibilities and authority, and formation of mutual restriction mechanism.
(II) authorization and approval control the scope, authority, procedures, responsibilities and other contents of authorization and approval involving accounting and related work. The management at all levels within the unit must clarify the authority and responsibility within the scope of authorization, and the handling personnel must also handle business within the scope of authorization.
(III) Accounting System Control According to the Accounting Law and the unified national accounting system, formulate an accounting system suitable for the unit.
(IV) budget control Strengthen the control of budget preparation, implementation, analysis, assessment and other links, clarify budget items, establish budget standards, standardize budget preparation, validation, release and implementation procedures, timely analysis and control of budget differences, take improvement measures to ensure the implementation of the budget. The funds within the budget shall be subject to the examination and approval of the responsible person limit, and the funds above the limit shall be subject to collective examination and approval.
(V) property preservation control to take regular inventory of property, property records, account reconciliation, property insurance and other measures to ensure the safety and integrity of all kinds of property.
Establish risk awareness (VI) risk control, establish a risk management system, and conduct comprehensive prevention and effective control of financial and operational risks through risk early warning, risk identification, risk assessment, risk analysis, risk reporting and other measures.