央企财务共享中心建设对事业单位财会监督的启示  

Experience of the construction of central enterprise financial sharing centers on the financial and accounting supervision of public institutions

作　　者：姜水 王江[1] 臧晓珏 张彬[1] JIANG Shui;WANG Jiang;ZANG Xiaojue;ZHANG Bin(Bureau of Comprehensive Development Ministry of Water Resources,Beijing 100053,China)

机构地区：[1]水利部综合事业局,北京100053

出　　处：《水利发展研究》2024年第12期130-133,共4页Water Resources Development Research

基　　金：部门预算管理基础工作(102126162160010009001)。

摘　　要：随着我国公共服务部门规模的扩大,相关财务数据的庞杂性也随之增加,如何提高财务数据使用和管理效率,加强财会监督成为焦点问题。在此背景下,能否参照央企建立财务共享中心的方法,事业单位引入财务共享理念以完善内部控制制度建设,挖掘财务数据使用潜力值得研究。文章通过分析两个具有代表性的央企财务共享中心的建立和运行,发现建立财务共享中心对降低机构运行成本、提高资金使用效率、完善机构内部控制制度建设、加强机构内部财会监督具有积极效应。但其发展所面临的制度体系有待完善、人员配置有待加强等问题仍有待解决。The expansion of China's public service sector has led to an increase in the complexity of related financial data.Enhancing the efficiency of financial data utilization and management,as well as strengthening financial and accounting supervision,has become a focal issue.In this context,it is worth studying whether it is possible to refer to the method of establishing financial sharing centers in central enterprises and introduce the concept of financial sharing in public institutions to improve the construction of internal control systems and tap into the potential of financial data utilization.This article analyzes the establishment and operation of two representative central enterprise financial sharing centers,and finds that the establishment of financial sharing centers has a positive effect on reducing institutional operating costs,improving fund utilization efficiency,strengthening internal control system construction,and intensifying internal financial and accounting supervision of institutions.However,the institutional system and personnel allocation faced by its development still need to be improved and strengthened.

关 键 词：央企 财务共享中心 事业单位 财会监督 

分 类 号：F810.6[经济管理—财政学] D630[政治法律—政治学]