基于风险管理视角的内部控制体系建设研究——以四川文理学院为例  

Internal Control System Construction Research Based on Risk:Sichuan University of Arts and Science as an example

作　　者：刘香 孔祥忠 LIU Xiang;KONG Xiangzhong(Audit Department of Sichuan University of Arts and Science,Dazhou Sichuan 635000,China)

机构地区：[1]四川文理学院审计处,四川达州635000

出　　处：《四川文理学院学报》2022年第6期142-146,共5页Sichuan University of Arts and Science Journal

基　　金：四川文理学院校级项目“行政事业单位内部控制体系建设管理研究”(2018XB003Y);“关于修订后《高等学校财务制度》执行若干问题研究”(2014R001Y)。

摘　　要：在改革创新的经济环境下,行政事业单位开始注重风险管理,随着政府会计制度的采用对内部控制建设又提出了新要求。行政事业单位内部控制建设会因其类别不同,规模大小不一有所区别,但是预算管理、收支管理、资产管理、政府采购、基本建设和合同管理这六个方面存在很多相似之处。本文以风险管理为抓手将存在共性的内部控制建设作为一个项目进行管理,以四川文理学院为例,通过培育内部控制理念,在现有的议事决策机制基础上融入内控建设项目,搭建起内部控制基本框架,在风险管理基础上不断完善内控制度和流程图,使四川文理学院建立起健全完善的内部控制体系,极大促进了管理水平和业务效率的提升,同时也为其他行政事业单位实施内部控制建设给予参考。In the economic environment of reform and innovation,administrative institutions began to pay attention to risk management and put forward new requirement to the construction of internal control with the adoption of government accounting system.The internal control construction of different types and scales of administrative institutions will present different characteristics,but the six aspects of budget management,revenue and expenditure management,asset management,government procurement,capital construction and contract management have much in common.In this paper,Sichuan University of Arts and Science manages the construction of internal control as a project from the perspective of risk,instilling internal control concept,internal control program integrating into the existing decision-making mechanism to build internal control framework,on the basis of risk management improving internal control system and flow chart.This example has established a complete internal control system that is constantly updated and perfected,which promotes the improvement of management level and business efficiency,it can provide reference for other administrative institutions to carry out internal control construction.

关 键 词：行政事业单位 内部控制 风险管理 

分 类 号：F203.9[经济管理—国民经济]