湖北省交通厅系统收支内部控制制度创新研究/Perfect Financial Internal Control System aboutTransportati

2018-11-29 20:34:34

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本文重点阐述湖北省交通厅系统行政事业经费收支内部控制制度的创新研究。提出一些对于交通行业行政事业经费收支内部控制制度完善的改进建议,改进的理由,以便能结合当前湖北省省交通厅单位管理状况和水平,从基础的内部控制制度入手,由浅入深,先易后难,逐步完善与该省交通行业经济发展水平相适应的行政事业经费收支内部控制制度。
最好的解决办法就是将各单位自行控制的多个小系统,变成全交通厅共同作用的大系统。那就是对行政事业经费收支内部控制制度的创新。
结合交通厅目前的现状,对于涉及到的行政事业经费收支的内控制度的完善和创新,应该分步骤,分阶段实施,具体的实施操作框架分为如下的“四步走”:
第一步,首先要政企分开
从外围环境上保障了内部控制制度的有效性。
第二步,建立以会计核算中心和会计委派制相结合的会计核算体制;
分析实施会计核算中心和会计委派制相结合的会计核算体制的理由;探讨在推行财务集中核算和会计委派相结合的会计核算体系要注意的问题,例如会计核算核算体制改革和单位会计责任主体,会计人员编制,干部管理等问题。重点还是制度的具体实施问题。
第三步,完善财务内部控制制度,规范核算,搞好“双系统控制”
按照收支两条线来完善财务内部控制制度,按照制度化和信息化两大层次来具体操作。在制度化方面,对于“收”而言,要加强双系统管理;对于“支”而言,就是要规范核算。在信息化方面,对于“收”而言,要创建交通费收信息管理系统;对于“支”而言,要完善对网络会计系统内部控制。
第四步,建立内部预算制度。
通过预算来控制财务收支活动,主要涉及相关内部预算制度的建立和要注意的问题。
当然,这四个步骤没有绝对的必须完成第一步才能进行下一步的严格规定,但前一步可以为后一步奠定良好的基础,只有上一步进行的好,下一步才会有良好的效果。并逐步完成湖北省交通厅系统收支内部控制制度创新。



This article expatiates on the inner control system study in expenditure fund in administration, giving some advices and reasons on the study, to perfect the inner control system in collection and expenditure fund in administration to match the economic developing speed step by step.
The best way is translating many little systems controlled by many organizations into a great system controlled by Department of Transportation. It is to reform the inner control system in expenditure fund in administration.
In view of the present actuality in Department of Transportation, to perfect and innovate the inner control system in collection and expenditure fund in administration is supposed to operate step by step, phase by phase. In the article, it is divided into four steps:
First, separate the enterprises from administration.
Ensure the efficiency of inner control system from the environment.
Second, set up an accounting system combining the accounting center with the accountant accreditation.
Analyze the reason for combining the accounting center with the accountant accreditation. Discuss some issues in combining the accounting center with the accountant accreditation, for example, about accounting system reform, accounting entity, accountants organization, manager management. The most important part is how to implement the system.
Third, perfect financial inner control system , booking ,and “double system control”.
Perfect financial inner control system by separating the expenditure from the income and operate by systematization and Informatization. On systematization, strengthen “double system control “for income; normalize booking for expenditure. On Informatization, create management information system to collect car fare; perfect the inner control about intranet accounting system.
Fourth, create inner budget system.
To control financial operation by budget, relate to the creation of inner budget system and some mutual issue to be noticed.
Of course, the four steps needn’t operate in turn. Better the former step accomplished, more efficient the latter step will gain. Finally, we will set up the innovated income and expenditure inner control system in Hubei Province Department of Transportation step by step.