Problems and suggestions on internal control of public institutions; Problems existing in internal control of public institutions in China at present.
(A) Internal control stays at the literal level, and the awareness of internal control is weak.
Compared with enterprises, institutions pay less attention to internal control. Although many institutions have established a series of internal control systems, due to historical reasons and insufficient attention from leaders, the internal control work only stays at the level of "paper articles" and coping with inspections, and has not played a guiding role in implementation and supervision. Even some institutions think that the cost of internal control is too high, which leads to complicated procedures and is not conducive to improving operational efficiency, so they lack enthusiasm for the implementation of internal control.
(B) the lack of high-level internal control management personnel
On the whole, the quality of internal control personnel in public institutions is low, especially in some grass-roots units. Due to the lack of internal control knowledge or corresponding internal control experience, internal control personnel are difficult to be competent and cannot effectively achieve the expected effect of internal control, which leads to the lack of necessary strength in the implementation of internal control and makes internal control ineffective.
(C) the internal control system is not perfect, and the internal control institutions lack independence.
The internal control scope of public institutions in China is too narrow, which leads to the phenomenon that the system becomes furnishings or incomplete. In addition, the internal control institutions of public institutions are not independent, and the relationship between the internal control institutions established by public institutions in China and other departments is parallel. At present, in order to supervise and control economic activities, institutions generally entrust this work to accounting departments or discipline inspection, supervision and auditing departments. Because the internal control personnel are restricted by the unit and do not have independence.
(4) The implementation of the system of collective decision-making and examination and approval on major issues is not in place.
The scope and responsibilities of some important matters in public institutions are not clearly defined, the decision-making methods and procedures and rules of procedure are not standardized and clear, and there is a lack of supervision and accountability mechanisms. Especially in some institutions or grass-roots units with fewer personnel, the paternalistic style is serious, which leads to the "one word" and "one pen" review and signature.
(5) The daily business operation is out of touch with financial management, and there are defects in asset management, so it is impossible to provide first-hand information such as asset and fund usage data to the internal control department in time.
At present, the financial departments of most institutions only play the role of "bookkeeping" and "payment", and are less involved in the decision-making and implementation process of important matters in their own business, and they don't know much about the ins and outs of related businesses, which leads to the disconnection between their finance and business management and the inability to implement necessary financial management and effective internal supervision for their business departments; Accounting is not timely, which can not reflect the changes of assets in time, resulting in the disconnection between accounts and facts and unclear inventory. For example, some buildings built by individual units have been used for many years, and project expenditures are still linked to "projects under construction" and current accounts.
(six) the supervision of extrabudgetary funds is weak, and the extrabudgetary funds are regarded as the funds owned by departments and units.
Due to the deviation of public institutions' understanding of extra-budgetary funds, the lack of a complete, standardized and unified fund management system, the simple separation of revenue and expenditure, the lack of joint efforts in fund management and the ineffective management.
(VII) Lack of a sound internal control effectiveness evaluation system and accountability system.
At present, the self-evaluation of internal control in public institutions has not been paid attention to. Many units have established necessary internal control systems according to regulations and implemented internal control to a certain extent, but this does not mean that they have played their due role in practical work. In the implementation of internal control, there is no accountability system for serious control failure.
(VIII) The construction of internal control informatization lags far behind the demand.
Analyzing the present situation, it is impossible to quantify the input-output ratio, which is the most important factor restricting the development of informatization. Compared with developed countries, China is in a backward state in the research and development of internal control information technology, from theory, method, technology to products. However, unlike developed countries, China has a stronger demand for internal control information construction.
The problems and suggestions in the internal control of public institutions under the new form, establishing and improving the internal control of administrative institutions is an important measure to meet the needs of modern management development and strengthen financial management, and it is also the need to implement the new deployment, new requirements and tighten the system cage of the central party's work style and clean government building and anti-corruption work. However, the author found in the audit that there are many problems in the internal control of some administrative institutions. Therefore, this paper tries to sort out the related problems and puts forward some suggestions to strengthen and improve the internal control and prevention mechanism.
First, the importance of internal control construction in administrative institutions
The internal control of administrative institutions is an important part of the internal management system, which refers to a series of control methods, measures and procedures formulated and implemented by units to protect the safety and integrity of assets, improve the quality of accounting information, ensure the implementation of relevant laws, regulations, rules and unit management policies, avoid or reduce risks, improve management efficiency and achieve management objectives.
1. Safeguard the safety and integrity of national financial funds.
Due to the nature of administrative institutions, most of the funds are financial allocations. How to manage financial funds well, reduce or prevent personal corruption and illegal occupation of state-owned assets, we must establish and effectively implement the internal control system, so that the economic activities of administrative institutions can be standardized according to the system, and all kinds of income and expenditure behaviors can be standardized, so as to ensure that income is recorded in time, expenditure is reasonable, and off-balance-sheet accounts are not set up. Avoid the randomness of financial work, resulting in improper loss of state-owned assets, and ensure the safety and integrity of financial funds from the source.
2. Reasonably ensure the truthfulness and reliability of financial information.
True and reliable financial information reflects the financial situation of a unit in a certain period of time, and is also the basis for the state to formulate various financial policies. An effective internal control system can standardize the work flow of the unit, separate incompatible posts and contain each other, and prevent internal personnel from making false accounts, practicing fraud and colluding with fraud, thus ensuring the authenticity and reliability of financial information.
3. Effectively prevent corruption and improve the efficiency of public services.
In the economic development, the administrative organization is the provider of social public services and the supervisor of social affairs. Whether they can perform their duties effectively depends on whether their internal management level is high. Strengthening the construction of internal control is an important guarantee to improve the level of internal management. At the same time, a scientific internal control system can reduce the risk of business activities, effectively prevent the breeding and spread of corruption, and thus improve the efficiency of public services.
Second, the problems existing in the internal control construction of administrative institutions
1. Lack of correct understanding of internal control system.
A good internal control environment is an important guarantee to realize the internal control system. Some units think that various rules and regulations have been established, and the financial department has carried out a series of financial system reforms year by year, compiled departmental budgets every year, and implemented a centralized treasury payment system. There is no need to establish an internal control system. There are also some units that believe that the establishment of internal control system has nothing to do with their own work and are unwilling to establish internal control, thinking that this is to put power into the cage of the system.
2. Lack of systematic internal control system
Few administrative institutions design a complete internal control system according to their own business characteristics, and the internal control system is not perfect, which makes the internal control system of administrative institutions lose its fundamental orientation. Although some units can formulate some internal control systems, the scope of the internal control system is not comprehensive and fails to cover all personnel and business links. Limited to the formulation of financial management and accounting management, lack of comprehensive and in-depth thinking on the design, operation and supervision of internal control, internal control can not play its due role; Some units do not even have a unified internal control system for financial management, and think that the established institutional functions and job responsibilities are internal control systems; Some units copy the internal control system of other departments to their own units, which is inconsistent with the actual work nature, functions and responsibilities; In some units, internal supervision institutions have not been set up or exist in name only, and failed to play their role. The established rules and regulations are only for the inspection of relevant departments.
3. Lack of necessary internal and external supervision mechanism
Internal and external supervision mechanism is an indispensable part of internal control, and it is also an important means related to the realization of internal control objectives. Internal and external supervision mechanisms include internal audit and external supervision. For example, in some administrative institutions, due to heavy tasks, complicated affairs and few personnel, one person often holds multiple positions, and financial personnel, cashiers and accountants shoulder heavy responsibilities. There is no independent financial institution linked to the office, let alone the establishment of an internal audit department. In addition, the internal audit is limited to the supervision of financial control, lacking the effectiveness analysis and objective and fair evaluation of the design and operation of internal control. Departments in charge, finance and auditing departments, accounting firms, etc. as third-party external supervision institutions. The supervision mechanism is not perfect, and only general economic matters are supervised. To some extent, it has affected the soundness and perfection of internal control construction.
Three, improve the internal control construction of administrative institutions countermeasures and suggestions
1. Enhance the awareness of internal control and form a good internal control environment.
The main leaders of a unit play a leading role in the internal control system. Therefore, as a financial fund management department, it is necessary to strengthen education and publicity, emphasize that all administrative institutions must establish internal control systems, and clarify that the main leaders of the units are the first responsible persons for establishing internal control. All units should also convey the idea of establishing internal control to every employee, arouse everyone's enthusiasm, make them understand the true meaning of internal control, realize that internal control is something that every employee needs to participate in, and gradually form a good internal control atmosphere.
2. Improve the internal control system.
Units shall, in accordance with the "Accounting Law", "Internal Control Standards" and the requirements of relevant departments to improve and perfect internal control, and combine their own business characteristics and management needs to establish corresponding internal control systems. The administrative department can organize all units in the system to carry out internal control training, exchange experiences on common problems in establishing and improving internal control, regularly check the internal control construction of each unit, and promote the development of internal control construction of each unit.
3. Establish internal audit institutions and give play to external supervision mechanism.
Internal and external supervision is one of the elements of internal control norms (for trial implementation) and also the guarantee mechanism for the implementation of internal control. Establish a relatively independent internal audit institution in administrative institutions to conduct internal supervision, inspection and self-evaluation on the establishment and implementation of internal control. External supervision institutions such as finance, auditing and competent departments shall, in combination with internal audit institutions, take the form of special supervision, carry out special inspection of internal control at least once a year, put forward suggestions on the problems found, and urge the units to carry out rectification. In addition, administrative institutions can hire accounting firms to evaluate the effectiveness of their internal control design and operation.
Problems and suggestions of internal control in public institutions. Problems existing in financial internal control of steel structure construction enterprises
Despite the strong support of national policies in recent years, steel structure construction enterprises have achieved relatively good development, but through a lot of practice, it is found that the operating funds of many enterprises are in a negative state, which is mainly due to the poor efficiency of corporate financial internal control, which eventually leads to many problems in corporate financial internal control, mainly in the following points.
(A) defects in the control system and assessment mechanism
The control system is not perfect, the assessment mechanism is not strict enough, and the pertinence is not very strong. Even though relevant rules and regulations have been formulated, they have not been put into practice. At the same time, the formulated rules and regulations do not conform to the actual situation of enterprise development, and they are copied in the actual implementation process without in-depth analysis and research, which eventually leads to low results.
(B) defects in the internal control environment and internal control awareness
Lack of effective environment to support the implementation of the system, the internal control environment is relatively poor. At the same time, in the process of control, it can't keep up with the development of the construction market, lacks supporting policies and systems for some new problems, and fails to revise the internal financial control system of enterprises according to the changes in management system.
(C) The increase of enterprise management span makes it difficult to control.
With the increase of enterprise management span, its control difficulty increases correspondingly, the enjoyment of resources is relatively poor, and there is a lack of effective information and data sharing platform. In the process of financial internal control, as the subject of this activity, people are directly related to the quality of internal control. However, according to the actual situation of financial internal control in steel structure construction enterprises, the professional quality training and education of financial personnel is too formal and the training effect is poor. In addition, the construction and influence of corporate culture is low, and the company lacks its own unique culture.
Second, the steel structure construction enterprise financial internal control measures
(A) establish and improve the financial internal control system of construction enterprises, and create a good control environment.
1. Improve the internal organization of the enterprise, build a multi-level control system, build and improve the internal financial control system based on the three-level organization management model, rationally allocate and exercise financial control rights, strengthen the supervision and assessment of responsibilities and rights at all levels, formulate corresponding reward and punishment mechanisms, and refine and solidify the internal financial control process.
2. Clear its control objectives, control scope and content, etc. , can take separate control for those who are incompatible with their positions. Because steel structure construction enterprises are prone to unexpected events and have the characteristics of changeable and unbalanced construction, in order to prevent the phenomenon of exceeding authority, corresponding authorization and approval mechanism should be constructed in the control system, and the normal economic behavior should be managed at different levels and authorized at different levels.
3. Financial risk and construction project control. In the environment of market economy, construction enterprises will inevitably encounter various risks. Due to the uncertainty of financial risks, we should establish a correct awareness of risk prevention in control and build a corresponding risk management and control system according to the specific control points of financial risks. For this aspect of construction project control, we should adopt all-round and whole-process control, establish and improve the management system, strengthen the control of construction project cost, schedule, safety and quality, and improve the control effect through reasonable and scientific control methods.
4. Physical assets and internal audit control. In order to ensure the integrity and safety of all assets of an enterprise and avoid all kinds of fraud, it is necessary to strengthen the custody of the physical assets of the enterprise, take stock of the physical assets regularly, establish corresponding asset files, and record the changes of the physical assets in a timely and comprehensive manner. In financial internal control, internal audit is the supplementary content of external audit, that is, the independent evaluation of various control systems and economic activities, and its main task is to clarify the established procedures, the implementation of policies and the realization of financial control objectives.
(B) Construction enterprise financial internal key link control
1. Monetary funds. In the process of control, centralized management can be adopted to prevent the risk of funds, improve the utilization rate of funds and monitor funds in real time.
2. cost. In this link, we can use the responsibility cost management mechanism to implement control, and do a good job in forecasting beforehand, controlling in the process and analyzing afterwards. At the same time, we should control the cost of materials, especially all kinds of steel, and make corresponding plans for feeding, hoisting, purchasing and picking to avoid material waste.
3. Adopt comprehensive budget control, improve the content and system of comprehensive budget of steel structure construction enterprises, and define the framework system of budget control. Then, based on the management organization implemented by construction enterprises, the content of budget control is subdivided, and the main body responsible for budget control is determined to enhance the initiative and enthusiasm of employees.
(3) Strengthen the informatization construction of financial internal control and the construction of financial control team.
In recent years, with the wide application of information technology, it not only improves the efficiency of enterprise financial internal control, but also reduces various adverse effects caused by human factors to some extent. Based on this, in the informatization construction of enterprise financial internal control, the network security, daily operation, file storage, data input and output of the informatization system should be effectively controlled. In addition, we should strengthen the construction of internal financial control team in enterprises, effectively improve the comprehensive quality of accounting personnel in enterprises, so as to further promote the development of steel structure construction enterprises and maximize economic and social benefits.