我国事业单位内部控制现状与改革建议——基于问卷调查的分析  

Status and Reform Proposals of Internal Control in Chinese Institutions——Based on survey analysis

作　　者：宗文龙[1] 魏紫[1] 于长春[2] 

机构地区：[1]中央财经大学会计学院,邮政编码100081 [2]北京国家会计学院

出　　处：《审计研究》2012年第5期106-112,共7页Auditing Research

基　　金：全国教育科学"十一五规划"教育部重点课题(项目批准号:GFA097011);教育部人文社会科学青年基金(项目批准号:12YJC630226);中央财经大学"211工程"三期重点学科建设资金;北京市教育委员会共建项目的资助

摘　　要：财政部于2011年底发布了《行政事业单位内部控制规范》(征求意见稿),对行政事业单位的内控研究提出了迫切的要求。我国事业单位的内部控制建设是一个崭新的课题,国际上缺乏既有的可完全效仿的借鉴,这就要求我们在实践中不断总结经验,探索符合我国事业单位实际情况的内部控制体系。本文通过某事业单位财务人员进行事业单位内部控制现状的问卷调查,分析总结了事业单位内部控制的目标、风险点、影响因素和改进措施等。调查结果表明,事业性业务收入、工程项目、"小金库"是目前事业单位面临的主要风险;为提高事业单位风险管理水平,应采取加快推进事业单位体制改革、实行重大事项集体决策、推进信息公开化、引入外部审计监督等措施。At the end of 2011, the Ministry of Finance released Internal control standard for administrativeinstitutions, which proposed urgent requirement for studies on institutions internal control. Internal control for China＇s institutions is a new study issue, and there is no existing international experience that we can fully copy, which requires us to constantly summarize experience in practice and thus explore the internal control system in line with the actual situation of China＇s institutions. Through questionnaire on the financial officer, this study summarizes and analyzes the control objective, risk points, impact factors and improvement measures of internal control in Chinese public institutions. The survey results show that income from institutional fees, engineering projects and ＂little coffers＂ are the main risks faced by the current institutions. To improve the level of risk management of institutions, government should accelerate the structural reform of institutions, implement the collective decision-making on major issues, promote information openness and introduce the external audit supervision measures.

关 键 词：事业单位 内部控制 概念框架 内控目标 

分 类 号：F810.6[经济管理—财政学]