0 1 1. Guiding ideology

First, according to the requirements of reform and innovation, simultaneous punishment and prevention, overall promotion and key construction, we will strive to form a school power operation mechanism with system confirmation, scientific decentralization, open and bright power and real-time monitoring, which will provide a strong political guarantee for in-depth implementation of the strategy of promoting education through scientific research, vigorously promoting research-based teaching and promoting the harmonious and sustainable development of school science. Establish various rules and regulations and establish a mutual supervision mechanism.

Second, the overall principles of internal control work

1, the school's work involving financial property and related economic activities must conscientiously implement the national guidelines, policies, laws and regulations, and strictly follow the relevant regulations of the higher authorities.

2, strengthen organizational leadership, strengthen process supervision, enhance transparency, so as to implement the management of implementation and supervision and evaluation, and effectively put an end to violations.

3, the school should have a complete specific implementation of financial and property management and related economic activities of the post setting and staffing, the relevant post personnel should have the qualifications and ability to adapt to their posts.

4. Establish and improve the post responsibility system, clarify the post responsibilities, and ensure the independent operation, mutual restriction and mutual supervision of business-related posts.

5, the use of funds must strictly implement the budget (or declaration), approval, implementation, acceptance, settlement process, each link must be strictly implemented in accordance with the norms.

6, the decision-making of various economic activities follow the hierarchical audit decision-making mechanism. Decisions on major economic activities are collectively studied and considered by the joint meeting of the party and government or the school affairs meeting; The audit of general economic activities adopts the three-level audit mechanism of campus administrative principal, financial supervisor and principal.

Three. Work objectives and contents

1, improve the internal control system of the school.

School expenditure budget and final accounts system.

At the beginning of each year, the Finance Office and the General Affairs Office make the overall budget of the school, and the school team studies and determines the specific amount of various expenses of the school, and finally obtains the final report at the beginning of the year, and then the school supervisor working group is responsible for supervising the income and expenditure. At the end of each year, the school expenditure final accounts system is implemented, aiming at summarizing the annual income and expenditure, use and work gains and losses as a guide for the next year's budget and final accounts.

School financial examination and approval system.

All the expenses of the school are raised by the office and budgeted. Then submit it to the leaders in charge and then submit it to the school administrative Committee for discussion and decision. After the decision, it will be implemented in strict accordance with the budget in a three-day no-objection manner.

School procurement system

The establishment of a school procurement team, the unit price of more than 5000 yuan, the total batch price of more than 50 thousand yuan, must be submitted to all middle schools to participate in the school affairs meeting to discuss and decide, the meeting resolution can be implemented after three days of publicity without objection.

School project management and school building and equipment maintenance system.

For urgent repair and maintenance projects with a total price of 500,000-200,000 yuan, the school affairs support department shall submit a written application, which shall be discussed and decided by the school affairs meeting attended by all middle schools, and the meeting resolution shall be publicized for three days without objection before it can be implemented according to the procedures stipulated by the bureau. Expenditure is recorded in the Confirmation Sheet for Sporadic Urgent Repair and Maintenance of Meilong Central Primary School in Minhang District, which is signed by the construction party, the principal's office and the school affairs support department for confirmation.

Maintenance projects with a total price of more than 200 thousand yuan must be submitted to the school affairs meeting attended by all middle schools for discussion and decision, and then submit a written application to the town education Committee. After the examination and confirmation by the Town Education Committee, the operation shall be carried out according to the procedures stipulated by the town, and the maintenance projects of public funds are generally carried out in summer. (The contractor must be in the unit designated by our government procurement platform).

Management system of people's livelihood funds.

People's livelihood funds include nutritious meals and living allowances for poor students. Establish a special fund system and deal with it in time. Establish an inspector system, transfer funds to students' accounts in time after the funds are in place, so that students can enjoy the national funding policy in time.

2, supervision mechanism, improve the supervision of the school's internal control mechanism.

(1) set up an inspection team.

(2) Announce the supervision telephone number.

3. Publicity and submission of relevant materials

1, the academic affairs office is responsible for the publicity and reporting work, and the academic affairs office is responsible for the specific reporting of this work.

2. The Office of the Leading Group for Internal Control is responsible for submitting information to the higher authorities.

4. Pay special attention to inspection and evaluation to ensure the effectiveness of internal control.

Conduct self-examination and self-correction normally. When problems are found, it is necessary to promptly hold accountability for violations of discipline and discipline, and urge the inspected objects to rectify; Regular special assessment; Conscientiously implement the accountability system.

Fourth, the job requirements

1, strengthen leadership and implement responsibilities. Promoting the construction of internal control mechanism is an important task in the construction of anti-corruption system, and it is necessary to implement work responsibilities at all levels in accordance with the requirements of the responsibility system for building a clean and honest party style.

2. Highlight key points and make overall arrangements. According to the requirements of the Bureau's "Implementation Plan", we should carefully arrange the work at all stages and make steady progress step by step to ensure that all work measures are put in place.

3. Learn from and explore innovation. Constantly enrich the content and form of internal control mechanism construction, and constantly accumulate the typical experience of internal control mechanism construction in departments to form the characteristics of internal control mechanism in schools.

In order to promote the internal control construction of our bureau, strengthen communication and information sharing, and improve the management level of the unit, this plan is formulated in combination with the actual situation of our bureau.

First, organize leadership and improve the mechanism.

The construction of internal control is a systematic project and a very urgent task. In order to effectively strengthen the organization and leadership of the basic evaluation of internal control in our bureau and do a good job in the implementation of internal control norms, our bureau set up a leading group for internal control construction. The leading group for internal control construction of this bureau is headed by the director, with the deputy director as the deputy head and the person in charge of the internal organization as the member. The bureau office is located in the bureau comprehensive unit, and the chief of the bureau comprehensive unit is also the director of the bureau office. Specifically responsible for the organization and implementation, policy guidance, training and learning, information submission and consulting services of the internal control construction work of this bureau, implementing the system of regular meetings and temporary meetings on major issues, and helping to solve practical problems encountered in the construction and implementation of the internal control system.

Second, overall planning and full implementation.

The construction of internal control is an important starting point to control corruption from the source, an important embodiment of the ability to perform their duties, and an important basis for managing finance. Through the implementation of the internal control construction of this unit, consolidate the basic work of our bureau, enhance the awareness of political rules, keep a clear head, and fully understand the profound significance of internal control construction; Strengthen work promotion measures, strengthen leadership, make careful arrangements, and complete various tasks of internal control construction according to the prescribed actions; Strictly implement the financial system, manage money according to laws and regulations, ensure that all measures of internal control construction are implemented, and further improve the internal management level of our bureau.

All stock offices and stocks should grasp the specific requirements of internal control construction and implementation from seven aspects: a time limit? That is, to ensure that the establishment and implementation of internal control are fully completed before the end of the year; ? Two levels? That is, focus on strengthening internal control at the unit level and business level; ? Three goals? That is, reasonably ensure the legal compliance of the economic activities of the unit, reasonably ensure the safe and effective use of assets, reasonably ensure the authenticity and integrity of financial information, and effectively prevent fraud and budget corruption. Four principles? Namely, the principles of comprehensiveness, importance, balance and adaptability; ? Five major businesses? That is, to achieve comprehensive control in five aspects: budget business, revenue and expenditure business, government procurement business, asset business and construction project business; ? Six steps? That is to sort out the business processes of various economic activities of the unit, clarify business contacts, systematically analyze the risks of economic activities, determine risk points, choose risk coping strategies, and establish and improve various internal management systems of the unit; ? Seven ways? That is, incompatible posts are separated from each other, internal authorization approval control, budget control, asset protection control, accounting control, document control and internal disclosure of information.

Third, clear the task and finish it on time.

Convene mobilization deployment and training meeting for the implementation of internal control norms, organize the stock room to learn the spirit of relevant documents of the Ministry of Finance, the Provincial Department of Finance and the Municipal Finance Bureau, and systematically train the contents, procedures and methods of internal control.

Based on the economic and business activities within the existing responsibilities, all stock offices and stock departments comprehensively sort out the existing work systems and business contents, further improve the economic and business processes according to relevant laws, regulations and regulatory requirements, and form a standardized catalogue of economic and business processes. At the same time, on the basis of combing the process, according to the basic evaluation index system of internal control, combined with the management status quo, we will carry out risk assessment of economic activities, identify hidden risk points of economic activities, and form a risk list and a self-assessment report of basic evaluation of internal control in line with the actual situation of each unit and office.

Fourth, strengthen evaluation and supervision.

Carrying out self-evaluation and performance evaluation and strengthening the supervision and inspection of internal control are important guarantees for the effective implementation of internal control.

1. Establish an internal supervision and evaluation mechanism. It is necessary to establish and improve the internal control supervision and inspection and self-evaluation system, find problems and loopholes in time, solve and control them, combine internal supervision, self-evaluation with cadre assessment, and make them public internally in an appropriate way.

2, into the annual performance evaluation and assessment. The basic evaluation of internal control will be an important part of the year-end evaluation of all units and offices, thus further promoting the internal control construction of our bureau.

3. Strengthen external supervision. All units and offices should strengthen communication and coordination, share information, and form a joint force of supervision. It is necessary to carry out special inspection of internal control, and carry out inspection in combination with daily work, make full use of self-evaluation reports issued by various units and offices, improve the efficiency and effectiveness of financial management and auditing, accept supervision, and take the results of supervision and inspection and self-evaluation of internal control as an important basis for arranging financial budget, implementing budget performance evaluation and financial planning.

03 I. Organizational System and Responsibilities

The company's internal control system is established and implemented under the leadership of the general manager. In order to further strengthen the organization and leadership of internal control system construction, the company established a leading group for internal control system construction headed by the general manager, and defined the responsibilities of the leading group.

(1) Responsibilities of the leading group

Responsibilities of the leading group: unify thoughts and raise awareness; To examine and approve the implementation plan for the construction of internal control system and deploy the construction of internal control system; Provide human, financial and material resources to ensure the development of internal control system; Guide and inspect the implementation and operation of internal control system construction and the evaluation of internal control construction period; Be responsible for making decisions on major issues in the construction of internal control system, and study and solve major issues in the construction of internal control system; Be responsible for summarizing the achievements of the internal control system construction stage and organizing the establishment of a long-term mechanism.

Office responsibilities: implement the decision-making arrangements of the leading group, organize the formulation of the implementation plan and work plan for the construction of the company's internal control system, and prepare the budget plan for special funds; Organize and implement the implementation plan for the construction of internal control system; Organizing the evaluation, study, training, investigation, publicity and information report of the internal control system during its operation and construction; Complete other tasks assigned by the leading group.

(ii) Responsibilities of the lead department

The finance department is the lead department in the construction of internal control system.

Main responsibilities: to study and draft the implementation plan and work plan of the company's internal control system construction; Organize and implement the implementation plan for the construction of internal control system; Submit the internal control system construction to XX Group; Other related work.

(3) Responsibilities of various business departments

Duties of each business department: according to the division of business and responsibilities, be responsible for the internal control construction within the scope of the department's responsibilities, sort out relevant rules and regulations in combination with internal control objectives, put forward the rules and regulations system (revision) plan, and revise and improve it; Find out the risk points of operation and management and evaluate the degree of risk impact; Establish and improve management procedures and business processes in combination with relevant rules and regulations, and define key control points and control measures; Responsible for the operation and continuous improvement of major business processes. See annex 1 for the division of functions of various departments.

(4) the responsibilities of the regulatory authorities

As a supervision department, the Party-mass Work Department is mainly responsible for supervising and inspecting the establishment and implementation of internal control, evaluating the effectiveness of internal control, finding out the defects of internal control and putting forward rectification suggestions according to the internal control evaluation and internal control audit management system formulated by the group company and combining the internal control evaluation standards of Aerospace Science and Technology Corporation.

Second, the task decomposition

According to the functional orientation of each department, carry out task decomposition and implement responsibilities. When establishing and implementing an effective internal control system, all departments should include five elements: internal environment, risk assessment, control activities, information and communication and internal supervision. See Annex 2 for the construction task schedule.

(1) Internal environment: The internal environment is the basis for enterprises to implement internal control, which generally includes governance structure, institutional setup, power and responsibility allocation, internal audit, human resources policy, corporate culture, etc. The internal environment construction should improve the articles of association and rules of procedure, and prepare the organization chart, authority guide, business flow chart, job description and other rules and regulations or related documents. Main tasks and work:

1. Governance structure: The construction of governance structure should be based on the relevant national laws and regulations and the articles of association, establish a standardized corporate governance structure and rules of procedure, clarify responsibilities and authorities in decision-making, implementation and supervision, and form a scientific and effective division of responsibilities and checks and balances mechanism.

The General Management Department is responsible for further improving the Articles of Association and formulating or revising the rules of procedure of the board of directors; Responsible for further improving the formulation or revision of the general manager's office meeting rules? Triple and one big? Directory of decision-making matters, and dynamic management.

2. Organizational structure and distribution of powers and responsibilities: according to the articles of association of the company, combined with business characteristics and internal control requirements, set up internal organizations, clarify responsibilities and authority, and implement powers and responsibilities to all responsible departments; It is necessary to further clarify the examination and approval authority and establish a perfect authorization system; It is necessary to write an internal control manual so that all employees can master the internal organization, job responsibilities and business processes. , clear the distribution of powers and responsibilities, and correctly exercise their functions and powers.

What is the general management department responsible for? Triple and one big? On the basis of sorting out the decision-making matters, the authority guide is compiled, which includes matters to be approved, authority standards, competent departments, authorized subjects, approval processes and approvers. See Annex 3 for the template of authoritative guidance.

The Human Resources Management Department is responsible for preparing the job description, which should include the job name, job summary, job responsibilities, job contacts, job qualifications and working conditions. See Annex 4 for the job description template.

3. Internal audit: Technical Quality Department is responsible for strengthening internal audit to ensure that staffing and work independence are in place; It is necessary to further innovate the audit work mode and continuously improve the effectiveness of audit work; It is necessary to supervise and inspect the effectiveness of internal control in combination with internal audit work.

4. Human resources: the human resources management department is responsible for formulating human resources development measures according to the development needs of the company; Formulate and implement the company's human resources development strategy; Give full play to the leading role of the market in the allocation of human resources and promote the best combination of production factors such as talent intelligence, capital and projects; Effectively strengthen employee training, education and assessment incentives, constantly improve the quality of employees, organize employees to perform their duties seriously, and give full play to the effectiveness of human resources.

(II) Risk assessment: Risk assessment refers to the timely identification and systematic analysis of risks related to the realization of internal control objectives in business activities, and the reasonable determination of risk response strategies. All departments should identify risks in business processes and evaluate major risks as required.

(3) Control activities: Control activities refer to enterprises taking corresponding control measures according to the results of risk assessment to control risks within tolerable limits. All departments should effectively control all kinds of businesses and events according to the internal control objectives, combined with risk coping strategies, and comprehensively use control measures to avoid serious losses caused by personal risk preference.

2. Identify key and special businesses: All departments should strengthen the internal control of key business processes and special businesses on the basis of compliance review and combined with the actual situation of business work.

3. Risk control measures: All departments should take corresponding control measures based on the results of risk assessment, and combine manual control with automatic control, preventive control with discovery control to control risks within an acceptable range.

4. Establish risk early warning and emergency response mechanisms: All departments should establish major risk early warning mechanisms and emergency response mechanisms, clarify risk early warning standards, formulate emergency plans for possible major risks or emergencies, clarify responsible personnel, standardize handling procedures, and ensure that emergencies are properly handled in a timely manner. Emergency plans for production safety, social security and emergencies should be formulated.

(IV) Internal supervision: Internal supervision refers to an enterprise's supervision and inspection of the establishment and implementation of internal control, evaluation of the effectiveness of internal control, discovery of internal control defects and timely improvement. Main tasks and work:

1. Conduct annual internal control evaluation: internal control evaluation system standard and internal control defect identification standard, conduct internal control evaluation and form internal control evaluation report. And accept the supervision and inspection of the group company and other higher authorities.

2. Strengthen defect management: through the evaluation of internal control, fully reveal the design defects and operation defects of internal control, put forward management improvement suggestions, report to the leading group in time, track and urge the rectification of defects, realize closed-loop management of internal control and promote control optimization. All departments should analyze the nature and causes of internal control defects found in the supervision process, put forward rectification plans, and report to the leading group in a timely manner in an appropriate form.

Third, the form of completion.

(a) the implementation plan of the internal control system, including the main tasks, responsibilities, task decomposition and division of labor.

(II) Form a catalogue of rules and regulations and update the company's rules and regulations database in a timely manner.

(3) Form the main business process catalogue and establish the company's main business management procedures and business processes.

(4) Prepare the internal control manual, including the purpose, principles, basis, scope of application, control system, control environment, risk assessment, control activities, information and communication, supervision and improvement, internal control update, etc.

(five) the formation of internal control evaluation report.