The overview of the relevant internal control system can be divided into three parts to describe. First, it can describe the purpose of establishing an internal control system. Secondly, it can describe specific systems. Third, it can describe special precautions.
Model essay on the outline of internal control system 1
Article 1 In order to strengthen the restriction and supervision of the internal power operation of administrative institutions, standardize the decision-making behavior of major economic matters, ensure mutual supervision and restraint in the decision-making, execution and supervision of economic activities of units, promote the construction of prevention and control mechanism of clean government risks of units, and improve the quality and efficiency of economic decision-making of units, these measures are formulated in accordance with the requirements of financial laws and regulations such as the Accounting Law of People's Republic of China (PRC), the Internal Control Standard of Administrative Institutions (for Trial Implementation) and relevant laws and regulations within the Party.
Article 2 The basic requirements of the separation mechanism for decision-making, implementation and supervision of major economic matters are:
(a) the separation mechanism of decision-making, implementation and supervision requires the separation of processes and posts.
(two) the mechanism of decision-making, implementation and supervision should be separated from each other to adapt to the actual situation of the unit.
Article 3 The deliberation and decision-making mechanism usually includes the following aspects:
(1) Establish and improve the system of deliberation and decision-making;
(2) Adopting the methods of public participation, expert argumentation, risk assessment, legality review, collective discussion and decision-making;
(3) Establish an examination and approval system;
(four) do a good job of recording, circulating and saving the minutes of decision-making;
(5) Strengthen the tracking and efficiency of decision-making, and establish an operational accountability system for decision-making.
Article 4 The following major economic issues shall be decided by the collective research of the leading bodies of the units, and the system of joint office meetings or symposiums shall be implemented.
(a) to study the annual budget of the unit and examine the year-end final accounts;
(two) the use of large funds of 6.5438+0 million yuan;
(three) the purchase of bulk equipment and services, the purchase of fixed assets, books and periodicals printing and other projects are more than 6,543,800 yuan.
(4) Capital construction projects;
(5) Major outsourcing business;
(6) Foreign investment and financing business;
(7) Disposal of important assets;
(eight) information construction and budget adjustment;
(9) Internal decision-making on other major economic issues.
The criteria for determining major economic matters shall be determined according to the relevant provisions and the actual situation of the unit. Once confirmed, it shall not be changed at will. The use or expenditure of unit funds exceeds 654.38 million yuan, and the amount of assets disposal or other matters exceeds 654.38 million yuan, which is a major economic issue.
Article 5 When the leading bodies collectively study and decide on major economic issues, they must strictly follow the principles of "collective leadership, democratic centralism, individual deliberation and meeting decision", conduct collective deliberation, and reflect the will of the leading collective in the form of meeting voting. It is not allowed to circulate countersignature or solicit opinions individually instead of collective deliberation and voting at meetings.
Sixth major economic decision-making principles
(1) Adhere to the Party's principle of democratic centralism and implement the system of combining collective leadership with individual division of responsibilities. All matters decided within the scope of the leading group's duties must be strictly implemented and decided by the leading group through collective discussion.
(2) The principle that the minority is subordinate to the majority. Every member of the leadership team should actively participate in collective leadership and fully express their personal opinions. On the basis of promoting democracy, we must implement the principle that the minority is subordinate to the majority and allow individual opinions to be retained, but the decisions formed at the meeting must be unconditionally implemented.
(3) the principle of confidentiality. Members of the leading group must strictly abide by the discipline of confidentiality. The relevant matters discussed or decided by the leaders' meeting shall not be disclosed by the participants before the leaders formally notify or convey them.
Seventh research and decision on major economic issues must be attended by more than two-thirds of the leading members, including the leading members in charge of this work and the person in charge of the discipline inspection department.
Article 8 The leading bodies of units shall study and decide on major economic issues according to the following procedures:
(1) pre-meeting coordination. The meeting to study and decide on major issues shall not engage in temporary motions (except for major emergencies and emergencies). The topic should be coordinated among the relevant leading members before the meeting, and then the main person in charge of the leading group will decide whether to attend the meeting.
(2) Prepare materials. In charge of the leadership, organize relevant departments to solicit opinions extensively and prepare standardized meeting materials, including the proposal itself and scientific demonstration materials. Those who have not solicited opinions extensively and have no scientific proof materials may not enter the proceedings. Participants may declare their abstention on this ground and record the reasons for abstention in the minutes of the meeting.
(3) advance notice. Notice of the meeting (including topics and scientific argumentation and other related materials) is generally delivered to the participants in writing 2 working days in advance, and the countersignature formalities are fulfilled. If it can't be delivered in writing, you should try to inform by phone or other forms.
(4) Full discussion. The meeting was presided over by the principal responsible person. The meeting will be introduced by the leaders in charge or relevant departments, and then enough time will be arranged to fully discuss the topics. When discussing, the main person in charge should not make a statement first, but must listen to the opinions of other leading members before making a statement. The opinions of the members of the leading group who are absent for some reason can be expressed in writing at the meeting.
(5) Voting item by item. At the meeting, the moderator will decide whether to enter the voting procedure according to the discussion. When the opinions are more consistent, a vote can be taken; When the number of people holding the opinions for and against (including the written opinions of the members of the leading group who did not attend the meeting) is close, the voting shall be suspended for discussion at the next meeting, except that the majority opinion must be implemented in an emergency.
The meeting will vote item by item. Voting is generally in the form of registered names (including oral and written forms), and the voting opinions of each team member must be recorded to show responsibility. The written opinions of the members of the leadership team who did not attend the meeting can be conveyed for the record after the meeting, unless otherwise stipulated by policies and regulations. Non-leading members do not vote. Participants have the right to consult the minutes after the meeting.
(6) make decisions. Decision-making takes the form that the minority is subordinate to the majority and the unit leader makes the final decision. According to the decision-making principle that the minority is subordinate to the majority, if the affirmative vote exceeds half of the members of the leading group attending the meeting, it will be passed; Unit leaders should fully respect the voting results and finally form a meeting decision.
(seven) the formation of minutes. The meeting should form a "summary of decision-making on major economic issues of the unit", which is numbered in an independent sequence every year. Except for topics with special confidentiality needs, the content can be simplified. The minutes of the meeting shall record the discussion, voting and final decision of each topic, explain the basis and reasons for the decision, and clearly define the responsibility for implementing the decision and the method for implementing supervision. Minutes of meetings on major economic issues should be sent to leaders and relevant departments, and reported to superior leaders and competent departments according to relevant regulations. If the unit leader denies the opinion of the majority and makes a final decision, he shall explain the reasons in the minutes and bear the responsibility.
Article 9 The meeting shall make meeting files in time, including meeting notices, proposals, scientific argumentation materials, original meeting records, meeting minutes and other relevant documents. Meeting documents must be kept permanently.
Article 10 After the resolution of the leading group is formed, the members of the leading group and relevant departments shall carefully organize the implementation according to the division of labor and report the implementation to the leading group in a timely manner. The Office is responsible for monitoring the implementation of the resolution.
Eleventh discipline inspection and supervision, internal audit and other departments shall, according to the system and post responsibilities, supervise and inspect the implementation of the decision-making of the leading bodies, and report to the leading bodies in time when problems are found.
Twelfth leading bodies in violation of decision-making procedures, decision-making mistakes or suspected violations of the law, on the basis of finding out the situation and distinguishing responsibilities, respectively, shall be investigated for the corresponding responsibilities of the leading bodies, responsible persons in charge and other responsible persons.
Thirteenth because the leading group members or relevant functional departments did not provide the real situation to the meeting, so that the leading group collectively made a wrong decision, the relevant responsible person should be held accountable.
Article 14 The methods of accountability include ordering inspection, admonishing conversation, informed criticism, dismissal, ordering resignation, giving disciplinary sanctions to the Party and government, and transferring to judicial organs for handling. Accountability is carried out in accordance with the cadre management authority.
Overview of internal control system model essay 2
How to improve the internal control system of scientific research institutions
Strengthen the training of internal control awareness and attach importance to internal control management and supervision.
Internal control is a comprehensive management activity of public institutions, involving organization, personnel and financial management. In view of the fact that the main leaders and most scientific researchers are not aware of internal control, we should strengthen the training of internal control awareness and strengthen the "first responsible person" awareness of the main leaders.
Strengthen the control and analysis of budget execution.
All income and expenditure should have a unified budget and accounting; Once the budget is issued and implemented, it shall not be adjusted. If it is really necessary to increase, the examination and approval system should be strict; Regular feedback should be given on the budget implementation; After the completion of budget implementation, analyze and evaluate the budget implementation and take improvement measures; It is clearly stipulated that the financial budget funds shall be subject to the approval of the responsible person limit, and those exceeding the limit shall be subject to collective approval. Expenditure on major projects shall be discussed and decided by the office meeting of the unit, and the capital expenditure without budget shall be strictly controlled.
Strengthen the internal control system of the unit.
In the division of specific business, the whole process of a business cannot be completed by one department or one person, but other departments or personnel must participate, and the connected departments or individuals can automatically check the correctness of the work completed before. Such as authorization control and separation of work control.
Strengthen the function of audit supervision
Whether the internal control system can be effectively implemented after it is established needs the protection of the internal audit department and external forces. Internal audit is not only a part of internal control, but also the main force to supervise other links of internal control. By monitoring the effectiveness of the control environment and control procedures, the internal audit can supervise whether the internal control is implemented, and timely feed back the information of the implementation results, so as to help scientific research institutions achieve the expected control objectives more effectively. At the same time, in the process of monitoring, internal audit can promote the establishment of control environment, provide constructive suggestions for improving control system, and serve the organization to successfully achieve the required internal control level. In addition, external audit institutions can be used to audit the internal control system of scientific research institutions and its implementation.
Strengthen the control of computer information technology
At present, computers have been widely used in all walks of life, accounting computerization has been basically realized, but the management system used by computers is often ignored. Especially in the use of computers by financial personnel, there is no strict division of responsibilities between managers and operators, no post authority is set, and no password is used to prevent illegal operation and ultra vires operation. We should pay enough attention to these phenomena.
Strengthen the control of financial personnel
Improve the quality of financial personnel and implement job rotation; Strengthen the continuing education of financial personnel, pay attention to business skills training and improve their working ability; Professional ethics education and training for financial personnel; Conduct anti-corruption education for financial personnel.
Outline model of internal control system paper 3
The socialist market economy has expanded the broad development space of the internal control system and promoted the further development of the socialist market economy. Therefore, strengthening the construction of internal control system is not only the basic requirement of Accounting Law, but also the requirement of the times. This requires some investigation and study on the present situation, causes and countermeasures of China's internal control system.
First, the status quo of China's internal control system
The present situation of China's internal control system can basically be summarized in a few words: state-owned enterprises and institutions are better than non-state-owned enterprises and institutions in writing the requirements of internal control system, but they are not well implemented; The internal control system of large and medium-sized state-owned enterprises and institutions is superior to that of small state-owned enterprises; The internal control system of party and government organs and institutions is worse than that of state-owned enterprises; The internal control system of joint-stock units, foreign-funded enterprises and private enterprises is superior to that of state-owned enterprises.
What is the most prominent problem in the internal control system of state-owned units?
As China has been managing state-owned enterprises and institutions for decades, he has accumulated some internal management experience. Generally speaking, there is a certain degree and scope of internal control system, or the internal management of basic business has rules to follow. However, the particularly prominent problem is that there are rules that are not followed, violations are not investigated, compliance and non-compliance, and investigation and non-investigation are all subject to the will of the legal representative.
Non-public ownership economy is the product of reform and opening up. It is in the early stage of development. Although the internal control system is generally inferior to that of state-owned enterprises, their bosses consciously implement internal control. This is because their property rights are very clear!
Where is the weakest link in the internal control system of state-owned units? One is monetary funds, and the other is purchasing business. The random use of funds, fraud in procurement business and "kickback" are more serious. There are large and medium-sized state-owned enterprises and small enterprises. In addition, the economic business of small state-owned enterprises and administrative institutions is simpler than that of large and medium-sized state-owned enterprises, and there are fewer business links. Therefore, in the construction of internal control system, there are common problems of one kind or another: First, bookkeepers, custodians, economic and business decision-makers and managers are not well separated and restricted, and there are cashier and recheck, procurement and custody; Second, there is no good separation and restriction in the decision-making and implementation of major issues, there is no standard for "major" and there is no democracy in "decision-making"; Third, there is no system for property inspection, and the inventory cycle and procedures are not clear; Fourth, the internal audit is not institutionalized, there is no internal audit institution and no full-time or part-time internal auditors. Due to the existence of the above four situations, the situation that rules are not followed, violations are not investigated, and the will of the legal representative is transferred is aggravated.
Second, a brief analysis of the reasons for the above situation
(A) unclear property rights. Why is the internal control system of public institutions inferior to that of non-public institutions? Fundamentally speaking, it is caused by unclear property rights. Public (especially state-owned) units lack the subject of property rights, their rights and responsibilities are unclear, and the beneficiaries of strengthening internal control are unknown. In non-public units, especially private enterprises, the property rights are clear, the rights and responsibilities are clear, and the beneficiaries of strengthening internal control are also clear. Therefore, for these units, without the enforcement of laws and regulations and administrative intervention, private bosses will naturally strengthen the internal control system.
(b) No legal environment. Because our country has not really formed a big environment in which there are laws to follow, law enforcement must be strict, and those who violate the law must be prosecuted, it is difficult to form a situation in which rules must be taken and those who violate the law must be prosecuted in a unit.
(3) The quality of personnel is low. Clear water means no fish. When the internal control system is strengthened, it will be difficult to embezzle, misappropriate assets and practise fraud. Legal representatives and some employees who are selfish and want to "get rich" are not so willing. There are also some "bosses" of state-owned enterprises with weak legal concept, who naturally hate to restrain their own internal control system and like to restrain others' "internal control system". There are also some "bosses" of state-owned enterprises, whose professional quality is not high and they don't know what internal control system is. Of course, it is not necessary to strengthen the construction of internal control system.
III. Countermeasures and Suggestions
(A) to speed up the construction of modern enterprise system. We must establish a modern enterprise system, truly realize clear property rights, clear rights and responsibilities, scientific management and separation of government from enterprises, and ensure the institutionalization of internal control system construction from the property rights system.
(2) Strengthening the legal system. While strengthening the legal education, we should pay attention to the legal education of legal representatives, really improve their legal concept, and make them consciously abide by national laws and regulations and the internal control system of their own units.
(3) Give full play to the role of the financial sector. In the construction of internal control system, the financial department should play the role of the basic internal control system maker and referee, and play three major roles of guidance, supervision and punishment.
1. Formulate basic internal control system. The internal control system, simply put, means that within a unit, every post, everyone and even every link must have clear rights and responsibilities. These rights and responsibilities are interrelated and mutually restricted. The core of such a system is control, the core system is accounting control system, and its basic functions are "anti-fraud" and "efficiency". Therefore, it is impossible for the Central Ministry of Finance to formulate an internal control system applicable to thousands of units, and it is also impossible to formulate an internal control system including people, finances, materials, supply, production and sales of a unit. Only internal control systems with universal significance can be formulated, and only those aspects directly related to economic operation (two noes and two ones) or basic internal control systems can be formulated. In the formulation of authority, it is necessary to give local financial departments the autonomy to formulate supplementary provisions or specific operational measures, and to give each unit the autonomy to formulate specific measures (two "autonomy"); On the basis of the formulation, we should take the "four major" basic requirements of the internal control system stipulated in the Accounting Law as the guiding ideology; In the formulation steps, we should formulate internal control systems such as monetary funds, supply business, foreign investment, asset disposal, sales business, expense reimbursement, property inspection and internal audit in view of the weak links of internal control systems.
2, as soon as possible to introduce the "accounting law" implementation regulations. Formulating a series of basic internal control systems is only a refinement of some contents of the Accounting Law. But in addition, there are many other contents in accounting law that need to be further refined, otherwise it is not conducive to the construction of internal control system. For example, how to grasp the punitive provisions of the Accounting Law on the internal control system, and so on.
3, classified guidance, key supervision, strict punishment. Due to different economic nature, different organizational forms and different business scales, there are differences in the construction of internal control systems. Therefore, the financial department must treat it differently in the construction of internal control system, and implement classified guidance, key supervision and strict punishment. One is state-owned and state-controlled large and medium-sized enterprises, institutions and financial supply units, which should be guided and supervised with emphasis, hell to pay; The second category is listed companies, limited liability companies, large and medium-sized foreign-funded enterprises, private enterprises and small state-owned enterprises, which should be generally guided, focused on spot checks and strictly punished; The third category is small-scale foreign-funded and private enterprises, which should be appropriately liberalized and focus on spot checks (not reporting or checking), hell to pay. Because the owners of the second and third types of units, generally speaking, will consciously use the internal control system to protect the safety and integrity of their property and improve economic benefits.
(4) Create external environment. In the construction of internal control system, enterprises are the key, and state-owned enterprises are the most important. Therefore, to create an external environment, first of all, from the perspective of the government, the formulation, guidance, supervision and punishment of the internal control system can only be centralized. Audit, taxation, industrial and commercial administration, banks and competent departments do not need to intervene, thus avoiding the phenomenon of repeated management and inspection. Secondly, social intermediaries should focus on the inspection of the internal control system of the unit and make an objective and fair evaluation, but they have no right to punish. On the other hand, if the evaluation is not objective and fair enough, it is necessary to give appropriate punishment. Third, when assessing enterprise cadres, the enterprise working committee should seek the opinions of the financial department at the same level on the construction of the internal control system of the assessed unit and make a comprehensive and objective evaluation as much as possible.
Although the internal control system has just been divorced from our laws, we believe that under the correct leadership of the Ministry of Finance and the joint efforts of all levels of finance, the construction of internal control system in China will certainly develop healthily!
The above is what Bian Xiao shared today, and I hope it will help everyone.