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体育内控体系的研究

时间:2021-08-21 来源:未知 编辑:梦想论文 阅读:
The administrative institutions internal control specification (Trial) "(hereinafter referred to as the internal control standard) has from January 1, 2014 officially in the country began to implement, how in practical work to better implement the internal control standard, has become the problem that needs to be solved urgently in the administrative institutions. Under the condition of market economy, the relationship between sports activities and social economic activities is becoming more and more closely. With the increase of the national financial investment in sports, the financial management of the sports sector is very heavy. In order to ensure the reasonable use of the budget funds, sports departments need to further strengthen the internal management, especially the grass-roots units to do the internal control work.
 
 
 
1, Henan Province Sports Bureau system internal control present situation
 
 
 
Henan Province Sports Bureau system existing unit 21, including the bureau level has 17 units according to the requirements of financial centralized Provincial Sports Bureau of the budget management, including: administrative unit 1 (bureau level), for all institutions 13, poor for institutions 2. Administrative organs and institutions 1. It has a self-supporting institutions not included in the financial budget management. Another 1 units is the budget unit level, 2 for all business units under the jurisdiction of other departments of budget management.
 
 
 
Internal control system is the important component of internal management work in Henan Province Sports Bureau, Provincial Sports Bureau, mainly from the internal control environment to grab, in financial management, accounting management, asset management, government procurement, infrastructure maintenance established a series of rules and regulations, clear responsibilities of relevant departments and units of the internal control.
 
 
 
In the specific business, the Bureau of economic management department is responsible for the global system of budget preparation and execution, and government procurement management, and internal control audit work; board policies and regulations department is responsible for the global system of major economic contract concluded by the audit; Department of sports facilities management center is responsible for the Provincial Sports Bureau basic facilities construction and major maintenance project budget audit, construction project management and acceptance of project accounts; Bureau of accounting center responsible for on included in the financial budget management of administrative units, total supply and poor accounting for institutions unified implementation of accounting supervision.
 
 
 
When the legal representative of the unit directly under the authority of the office, the Bureau of discipline inspection and supervision room is responsible for the lead, organize relevant departments to conduct their audit. Each year, bureau of economic management office will be on business income differential system for responsibility audit and independent institutions. Overall, the Provincial Sports Bureau system established the internal control system, internal control is also more effective. But for a long time, the administrative institutions of China internal control does not have the corresponding system of norms, in the actual work main reference standard regulations of the internal control, can not meet the administrative institution of internal control, compared with enterprise administrative institutions internal control is weak.
 
 
 
2, the Henan Provincial Sports Bureau system internal control problems
 
 
 
2.1, the internal control mechanism is not perfect
 
 
 
The internal control mechanism is an important part of the management mechanism of the unit. Provincial Sports Bureau system internal control mechanism is not perfect mainly in the following aspects:
 
 
 
(1) the internal control system is not comprehensive enough. Internal control does not cover all departments and personnel, especially did not penetrate into the units in various areas of business and operation aspects, to a large extent limited to the accounting business, leading to the internal control is difficult to play its due role.
 
 
 
(2) the internal control system is not perfect. Internal control system is an important part of modern management, and it is a general term for various forms of internal control.
 
 
 
Provincial Sports Bureau system without separate internal control management system, existing financial management system while the internal control objectives, key links and puts forward some requirements, but not systematic and comprehensive enough, and the lack of operation and strong internal control of work flow and the detailed rules for the implementation.
 
 
 
(3) the implementation of internal control does not establish a sound supervision mechanism. Supervision and evaluation mechanism is not in place, supervision institutions mostly with and in the execution of parallel mechanism even attached to the executive institution, authority and independence is not enough; unit discipline and financial sector supervision and the internal control implementation, for is not strong, is not enough to check.
 
 
 
2.2, the basic accounting control is relatively weak
 
 
 
(1) internal control position is not standardized. Provincial Sports Bureau system all units have 12 units set up the accounting institutions, and the remaining nine units in the relevant agencies set up accounting personnel, in addition to other bureau level units have not set up the position of internal audit, mainly by the accounting personnel internal control. Some units in the accounting work into the Bureau of accounts settlement center, the unit retained only a cashier or accounting staff, key positions not implemented separation of incompatible duties measures.
 
 
Participants in such accounting personnel is not only the unit of business accounting and internal accounting control of only one supervisor and easy of capital operation of a link has the absolute right of disposition, can not form effective restriction and supervision.
 
 
 
(2) internal control key position of staff business ability is insufficient. In the Provincial Sports Bureau system of accounting personnel a total of 60 people, including 2 people still do not have the accounting qualification certificate. Accounting technology titles accounted for the proportion of less than 1/3 of the total, of which 2 senior titles, accounting for 3.3% of the total; intermediate title 10 people, accounting for 16.7% of the total; junior titles 9 people, accounting for 15% of the total. Provincial Sports Bureau system many accountants are not accounting professional college graduated but retired athletes or soldier of be transferred to civilian work, lack of experience of work of accounting. With the recent financial sector deepening budget management and treasury centralized payment reform, administrative institutions budget reform and information construction to accelerate the pace of, Provincial Sports Bureau system accounting personnel due to the lack of knowledge of learning and updating, business ability is deficient, has been unable to well meet unit financial management needs.
 
 
 
2.3, business level key aspects of internal control is not standardized
 
 
 
2.3.1, budget business control is relatively weak
 
 
 
Budget control is one of the most widely used control methods in the management and control. However, in some of the administrative institutions is widespread in the budget plan and disjointed, budgeting is often simplified to a in the past on the basis of extrapolation and addition process, so that the budget completely lost its function of control, deviated from the basic purpose.
 
 
 
Provincial Sports Bureau system budget business control is mainly reflected in the weakening of: first, the budget is not scientific, planning is not strong. Some units in the budget can not and units of the annual work plan organic combination, budgeting project and the amount of optional sex is stronger, budget adjustments and additional project more, early departmental budget and at the end of the final difference. Two is the implementation of the budget supervision is not perfect. Currently Province Sports Bureau, the majority of units have been incorporated into the finance zero balance payment system, take centralized treasury payment and authorized payment of financial capital, financial sector to unit budget expenditure are real-time online supervision, but this kind of supervision objectively still exist some limitations. Some units in order to speed up the progress of the budget, reduce the end of the budget and balance of funds to the scale of the scale, intentionally or unintentionally to relax the budget implementation of the audit control.
 
 
 
2.3.2, revenue and expenditure business controls the existence of loopholes
 
 
 
Provincial Sports Bureau system revenue and expenditure business control vulnerabilities are mainly manifested as: first, the notes management is not standardized. Such as unit from the financial sector to receive administrative unit between the receipt of funds, not in accordance with the provisions of the enabled, verification, destruction of formalities, unregistered bill ledger, waste paper unattended. Two is not strictly in accordance with the mandatory settlement of official business card payment control directory. Part of the unit always one-sided emphasis on objective reasons, not to open or not use business card, units of the official reception fee, bus maintenance fees, travel, accommodation and other expenses neither by bank transfer, also do not use the business card, but a large number of cash payments. The above is not conducive to reducing the risk of fraud and corruption, easy to breed corruption and small Treasuries and other violations of the law.
 
 
 
2.3.3, government procurement control is not perfect
 
 
 
There will be a lot of problems in the practice of government procurement in the absence of standardized management and effective supervision. Provincial Sports Bureau system government procurement control is not perfect, the main performance is: first, the government procurement budget preparation and asset allocation plan management. For example, each year there are a large number of government procurement business is not incorporated into the annual budget. Two is in addition to open tender, the other forms of procurement procedures and information is not complete. For example, a single source is not in accordance with the provisions of publicity; self inquiry documents, procurement and other related information is not complete. Three is not in accordance with the provisions of the approval procedures for government procurement. Such as the purchase of a number of units in the training game clothing, according to the provisions should be handled by the government procurement approval but not for.
 
 
2.3.4, asset management and control is not strict
 
 
 
Internal control system has not been paid enough attention to the asset management will expose a lot of ills. Provincial Sports Bureau system asset management and control, there are the following problems:
 
 
 
(1) the accounting treatment is not standardized. For instance, some social donation undertakings of physical culture and sports of the fixed assets, according to provisions of the financial system should be included in the unit of fixed assets accounts for accounting, but some units are not in the account reflected; some units reimbursement will not meet the recorded standards of fixed assets fixed assets accounted for registration.
 
 
 
(2) the unit assets management procedures are not perfect. Such as notebook computers, video equipment, radios and other equipment is mostly brought out a personal, not in units of storage, and did not apply for receiving procedures; has scrapped fixed assets has not been timely asset management procedures to deal with; some office training units and ancillary buildings did not apply for housing property registration certificate.
 
 
 
(3) fixed assets are not in accordance with the provisions of the annual inventory, there is a real asset account does not match the situation.
 
 
 
2013 Provincial Department of Finance and accounting department of Province Sports Bureau 2012 basic accounting work were examined in the sample of 3 units, except for the bureau level in accordance with the requirements of the financial system of fixed assets of year-end physical inventory, the remaining two units were not fixed assets of year-end physical inventory, inspection group of fixed assets to conduct random checks inventory found book record does not match with the physical part of the assets.
 
 
 
2.3.5, lack of effective control of contract management
 
 
 
Contract management is the core of the implementation of the risk management and internal control of the unit. Contract management must be the whole process, systematic and dynamic. The problems existing in the contract management of the provincial sports bureau:
 
(1) the conclusion of the contract is not standardized, the content of the contract is not strict. For example, some units in the signing of involving economic business or complicated legal relationship contract more hasty, organizations do not even exclusion financial personnel involved in the negotiations, do not listen to the views of the legal and technical experts, not in accordance with the provisions of the draft contract submitted to the Bureau of policy and regulation department audit.
 
(2) inadequate monitoring of the performance of the contract. For example, some units signed housing lease contract, the other party fails to comply with the terms of the contract, the failure to take timely measures to reduce the loss of the unit. In recent years, Provincial Sports Bureau system multiple unit exists because of the economic contract dispute eventually enter the legal proceedings of the case, spend a lot of manpower and material resources, the economic benefit and the social image of the unit are subject to varying degrees of impact.
 
Analysis of the existing problems in the internal control of the Provincial Sports Bureau, there are two main reasons: first, some units lack of internal control concept, the role of internal control in the construction of basic units. From the person in charge to the general staff, and even accounting personnel are very weak sense of internal control. Two internal control is the lack of internal power, the unit ignored the internal control system and performance appraisal linked supervision mechanism, the completion of internal control work is not included in the scope of performance appraisal and personnel annual evaluation.
 
3, Henan Province Sports Bureau system internal control strategy research
 
Provincial Sports Bureau system internal control problems in administrative institutions has certain representativeness, if not timely solve not only may cause losses to the development of the cause of unit will harm the country and the public interests. In view of the above problems, the Provincial Sports Bureau should be improved from the following aspects.
 
3.1, improve the internal control mechanism
 
3.1.1, to improve the internal control environment, strengthen the unit responsible for the internal control of the leadership responsibility
 
Whether the internal control can be effectively implemented, the foundation is whether it can provide a good control environment. Provincial Sports Bureau shall, to further improve the internal control environment, widely publicized the norms of internal control, the internal control work into the performance evaluation system, to make every employee can be a correct view of the internal control, actively participate in internal control. Also in accordance with the standard regulations of the internal control, Provincial Sports Bureau should clearly relevant units responsible for internal control leadership responsibility, focus on strengthening the awareness of internal control, the internal control unit of the establishment, improvement and effective implementation of full charge.
 
 
3.1.2, establish and improve the internal control system
 
System is the guarantee of management, with the system tube, tube, tube money, in order to effectively put on the power of preservatives, wearing a "magic", in order to really form the anti-corruption mechanism can not be greedy, not greedy. Good internal control, we must establish a sound internal control system, the formation of a sound mechanism for the operation of the power control and supervision system, to reduce the discretion of the space to play. Provincial Sports Bureau shall, to the internal control standard implementation as an opportunity, control of the specific requirements of the specification, unit amendment and supplement the existing financial management system, the introduction of the board system of internal control to standardize the implementation rules, combined with the business features and the actual situation, established in accordance with the features of the internal control system.
 
3.1.3, strengthen internal and external supervision
 
Internal control is achieved through the system and management activities, to ensure that the internal control system is implemented, the implementation of good management effect, it is necessary to carry out supervision. Provincial Sports Bureau shall establish internal control self assessment system, strengthen the evaluation and supervision of the internal control system, the timely detection of risk vulnerability, in view of internal control in the implementation of the weak links and found new problems and new situations, at any time to revise and improve. At the same time, in the case of the internal control concept of the unit managers, to fully use the external force to promote the development of internal control work. CPA firms such as by the professional, the independence, the authority is strong full internal control system design, inspection unit to guide the work of internal control, can also introduce the power of social public, promote public supervision mechanism, to advance the public unit count, accounts and other public information, to promote internal control and management for the external supervision by public opinion.
 
3.2, to strengthen the basic work of accounting
 
Accounting institutions and personnel are the basis of the internal control work. Provincial Sports Bureau system should be in accordance with scientific and efficient principles set up a reasonable accounting institutions, the larger amount of funds for the unit should be set up independently of the financial sector. According to the system of separation of incompatible positions, setting of the functions of departments and jobs, the formation of responsibilities, duties, mutual restraint mechanism. Provincial Sports Bureau should through reasonable employment, training, job rotation, appraisal, reward, eliminated measures, and strive to improve accounting personnel's overall quality and professional ability. In the choice of accounting personnel, should pay attention to its ability to work, but also to pay attention to their ideas and values. In the aspect of accounting continuing education, training should be carried out regularly, which should pay great attention to the cultivation of accounting professional ethics and the concept of legal system.
 
3.3, regulate the internal control of the key aspects of the business level
 
Internal control is the focus of the business side of the control, to strictly control the internal control norms, focusing on the following aspects: first, the budget control. To take the budget management as the main line, do a good job in the preparation of the budget, validation, implementation, monitoring, analysis, adjustment, etc.. Specifically to establish budget analysis and evaluation system, focusing on analysis of the project budget adjustments and budget implementation differences, timely detection of problems arising in the implementation of the budget, take corresponding measures to ensure the proper use of funds, improve efficiency in the use of funds. Two is the key point control. In the process of specific business management, there are always some control links prone to errors and disadvantages, should always be paid attention to. Especially involving financial links, to be strictly controlled as the core of internal control. Units to obtain income, should be strictly in accordance with the collection, accounting and review procedures for processing, not arbitrarily simplified. Units of the assets to be periodic inventory of inventory, check to ensure the safety of property. Three is authorized to approve the control. To expressly authorized limits, limits of authority for approval procedures, and approval responsibilities, will authorize the approval authority and approval of the amount of moderate decomposition and distribution, unit important financial matters to determined through a collective leadership, prevent personal abuse behavior. Four is information control.
 
To make full use of modern information management tools such as computerized accounting, ensure the efficient development of internal control. Internal control is a long way to go to work, the administrative institutions internal control standards also need to improve in the implementation. Today in the rapid development of the socialist market economy, administrative institutions internal control only to keep pace with the times, practice in the practice, in order to play the biggest effect, to further improve the role of administrative institutions management level and service capabilities.
 
reference
 
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