浅析云南水文系统内部控制建设存在的问题及对策  

Issues and countermeasures related to internal control of hydrological system in Yunnan Province

作　　者：张蕾 张金陆 Zhang Lei;Zhang Jinlu

机构地区：[1]云南省水文水资源局昆明分局

出　　处：《中国水利》2019年第10期42-44,41,共4页China Water Resources

摘　　要：随着水文事业的发展,云南水文项目投入资金增加。但部分水文事业单位内部控制较为薄弱,缺乏健全完善的内控体系;预算的科学化、精细化程度不够;业务办理流程不够清晰,业务人员岗位职责权限不明;资产管理相对薄弱;内部相关部门对经济运行缺乏有效监督。针对目前云南水文系统内控存在的问题、建设的误区以及内控制度如何更好落地等提出建议。Along with hydrological development,the financial input to hydrological projects has been increasing.However,it is found that some organizations put little emphasis on internal control,such as lacking of complete internal control system and delicacy management of budget,without clear procedure for business processing and effective supervision to economic activities,unclear roles and functions of personnel as well as poor asset management.Therefore,it is suggested to highlight internal control,find out the weaknesses in project construction and facilitate the internal control system with effective measures.

关 键 词：水文系统 内部控制 问题 对策 

分 类 号：F294.1P33[经济管理—国民经济]