论运管类事业单位内部会计控制的完善.docx

一、运管类事业单位内部会计控制特征运管类事业单位由于企业工作性质相关单一，内部会计控制与其他行业存在明显不同，主要表现为：其一，财务控制活动方面相关简单财务活动被细分为采购、收支和管理方面；其二，业务繁杂风险性较高由于运管类事业单位主要负责的范围较广，相关的业务风险就比较复杂化；其三，重视外界信息的交流和沟通对外界信息的沟通不仅包括单独性沟通，同时还包括群体性沟通；其四，内部审计被弱化由于财务工作划分较细，相关管理制度相对完善，使得运管类事业单位对自身的内部审计较为弱化，不被重视，一些运管类事业单位内部审计工作形同虚设，并未充分发挥其应有的作用二、运管类事业单位内部会计控制存在问题分析（一）内部审计不够规范目前我国绝大多算运管类事业单位在内部审计方面都不够完善，事业单位内部并未建立健全相关内部审计规章管理制度，这使得单位内部审计工作开展受限，发现的具体问题无法得到及时处理，内部审计工作缺乏权威性和及时性，处理后效果也并不理想同时，由于运管类事业单位各方面资源并不充足，内部审计科并非独立科室，没有实质性权利，内部审计工作人员数量较少，对相关专业的了解和掌握不够全面，缺乏必要的专业能力，工作人员也是由其他岗位人员兼任，平常还要配合财务部门的正常工作，这使得内部审计的独立性和有效性受到极大的影响。

二）货币资金控制失效其一，有些运管类事业单位由于监控设备缺乏，使得现金交由出纳随身进行保管，财务专用印章随意放置，并未将现金和财务专用章放置于安全区域内，这使得现金和单位印章极易发生遗失或被盗与此同时，单位库存现金被盗后的损失责任认定不够明确，很难追究和落实责任人，资金无法收回，造成国家财政资金方面的巨大损失；其二，运管类事业单位出纳工作人员直接领取银行对账单，并进行银行余额调节表编制，岗位之间存在关联关系，造成会计信息的真实性受损；其三，未安排资金业务不相关人员定期对单位的库存现金进行盘点，通常情况下，单位的现金盘点都由出纳自行完成，造成资金的不安全隐患三）固定资产控制不具体运管类事业单位固定资控制不具体，首先，有些单位固定资产清查工作不够具体绝大多数委派办公室和财务科工作人同共同进行实物盘点，然而由于人员短缺，造成清查不细的现象发生一旦发生盘亏现象，还出现责任人认定不明确或无法冲减账目等现象存在；其次，固定资产使用和保管存在较大问题单位工作人员对固定资产使用并不能掌握，缺乏必要的保养和维护，使得国家资产损坏现象严重各相关科室也并未指定保管负责人员，固定资产损坏或缺失无法明确责任人；再次，公务用车管理存在漏洞。

运管类事业单位缺乏详细的公务用车管理制度，主要为：车辆管理人员职权过大且缺乏监管机制，单位车辆在维修过程中出现维修费过高现象，同时，车辆调用流程规范不够具体，时常发生公车私用现象；最后，固定资产处理存在不足单位未取得授权或只经领导个人批准，擅自处理国家固定资产，易造成国有资产的流失三、运管类事业单位内部会计控制完善措施（一）强化内部审计独立性内部审计体系是企业内部控制的最后防线，也是内部控制的重点内容，应始终确保其独立性运管类事业单位应当设立由领导直接领导的审计委员会，采用定期或不定期相结合的方式，针对整体经济活动进行全面的审计和监督除此之外，单位内部审计科应当与财务科相分离，提升内部审计重要性，提高内部审计科职权，转变运管类事业单位内部审计工作人员身份，对外进行招聘、对内进行培养，加强审计人员的专业素养二）明确财务活动目标核对运管类事业单位财务信息真实准确性，相关财务工作人员应当确保在一定的时间内对单位所有经济活动进行有效、合理的账务处理，确保单位财务处理符合规定要求和流程，所提供的财务报表应当具备合理法性、及时性和准确性等特点规范单位资金的具体应用，优化财政资金拨款使用，保证财政资产的高效运用，不浪费国家资金。

确保国家资产的安全、完整，全面贯彻实施国家颁布的相关资产管理法规，确保国有资产安全，根扰实际情况合理分配各项资产，保障国有资产价值三）加强风险评估，控制相关风险运管类事业单位应当建立完善的财务风险定期评估制度，根据单位实际情况，定期开展财务工作例会，对具体工作进行总结和计划，及时发现存在的不足和问题，开展财务风险识别培训，增强工作人员财务风险意识，有效预防相关风险的发生与此同时，运管类事业单位应当对资的需求进行具体的、全面的规划编制，单位银行账户中应预留足够的备用资金保持与国家上级财政局之间的交流和沟通，及时接收、及时反馈，确保财政资金下拨及时，监督资金的具体使用情况，做到专款专用单位在进行物资采购时应尽量采用信用期方式，尽量延迟付款时间最大程度的控制和预防其他相关风险的发生，建立健全运管类事业单位外部监督管理体系，加大宣传监督管理力度，对外公开监督管理和邮箱，积极鼓励各部门或个人进行有效监督A transportation management institution, internal accounting control characteristicsTransportation management institutions due to the nature of enterprise work related single, internal accounting control and other industries there is obviously different, the main performance is: on the one hand, the activity of the financial control simple correlation. Financial activities are divided into procurement, payment and management; second, the high risk of business complexity. Because of the wide range of transport units are mainly responsible for the, related to business risk is more complicated; third, emphasizing the outside information exchange and communication. To outside information communication includes not only the individual communication, also includes group communication; fourth, internal audit is weakened. The division of financial work is fine, the relevant management system relatively perfect, making transportation institution on its own internal auditing are weakened, not being taken seriously, internal auditing work of some transport institutions useless, did not fully play its due role.Two, transportation management institution of internal accounting control problems analysis(a) internal audit is not standardizedAt present our country most count transportation management institutions in terms of internal audit is not perfect and internal institutions did not establish a sound internal audit rules and regulations, which makes internal audit work to carry out limited, specific problems can not be timely treatment, the internal audit work lack of authority and timeliness, treatment effect is not ideal. At the same time, because of the transportation management institutions of the resources are not adequate, internal audit department is not an independent department, no substantive rights, fewer number of internal audit staff, related to the professional knowledge and master is not comprehensive enough, the lack of necessary professional ability, staff also by other staff positions concurrently, usually need to cooperate with the normal work of the financial sector, which makes the independence and effectiveness of the internal audit under the great influence.(two) the failure of monetary fund controlThe some transportation units due to the lack of monitoring equipment, making the cash by cashier portable storage, the financial special seal placed at random, did not cash and the special financial stamp is placed in a safe area, which makes the cash and the seal of the unit is easily lost or stolen. At the same time, unit inventory cash stolen after the loss of responsibility identified is not clear, difficult to pursue and implement the responsible person, the funds can not be recovered, resulting in great loss of state funds; second, transport institutions cashier staff directly to receive a bank statement and bank balance adjustment table compiled, between the Posts exist re。