公益事业单位内部控制优化研究  

Research on optimization of internal control in public welfare institutions

作　　者：石炯 Shi Jiong(Jiangsu Provincial Social Donation Service Center(Jiangsu Provincial Guidance Center for Determining the Economic Status of Families Applying for Assistance),Nanjing,Jiangsu,210000)

机构地区：[1]江苏省社会捐助服务中心(江苏省申请救助家庭经济状况认定指导中心),江苏南京210000

出　　处：《市场周刊》2024年第31期119-122,共4页Market Weekly

摘　　要：公益事业单位内部控制的好坏直接关系到其财产安全性、完整性及管理水平的提升。文章结合公益事业单位内部控制的特点,从控制环境、风险评估、控制活动、信息与沟通、监督活动等方面分析公益事业单位内部控制现状,指出公益事业单位内部控制存在预算管理、收支管理等一系列问题,并针对问题提出行之有效的建议,旨在优化公益事业单位内部控制质量。The quality of internal control in public welfare institutions is directly related to the improvement of their property safety,integrity,and management level.This article combines the characteristics of internal control in public welfare institutions,analyzes the current situation of internal control in public welfare institutions from the aspects of control environment,risk assessment,control activities,information and communication,supervision activities,etc.It points out that there are a series of problems in budget management and revenue and expenditure management in internal control of public welfare institutions,and proposes effective suggestions to optimize the quality of internal control in public welfare institutions.

关 键 词：公益事业单位 内部控制 内部控制质量 

分 类 号：F810.6[经济管理—财政学]