公益性事业单位内部控制信息化建设研究:以地质调查系统单位H为例

    Research on the information construction of internal control in public welfare institution: taking unit H of geological survey as an example

    • 摘要: 单位内部控制建设是落实全面从严治党和党风廉政建设的重要抓手,而内部控制信息化是单位实施内部控制制度的重要途径。通过信息系统将组织机构、工作机制、规章制度、岗位职责、业务流程等内部控制管理要求进一步细化,确保各项管理措施安全有效,最大限度地消除人为因素影响,提升管理效率和效果,是内部控制信息化建设的核心要义所在。通过对中央财政拨款公益性事业单位H的内部控制信息化建设情况进行研究,探讨分析地质调查系统单位H内部控制信息化建设的现状及问题,从单位层面和重点业务层面提出针对性的优化路径,给出地质调查系统行政事业单位内部控制信息化建设实施建议。

       

      Abstract: The construction of internal control of the unit is an important way to implement the comprehensive and strict management of the party and the construction of the party style and clean government, and the informatization of the internal control is an important way for the unit to implement the internal control system.Through the information system, the organization, working mechanism, rules and regulations, job responsibilities, business processes and other internal control management requirements are further refined to ensure the safety and effectiveness of various management measures, eliminate the influence of human factors to the maximum extent, and improve the management efficiency and effect.This is the core significance of the internal control informatization construction.This paper studies the informatization construction of internal control of public welfare institution H funded by the central government, discusses and analyzes the current situation and problems of the informatization construction of internal control of unit H, puts forward targeted optimization paths from the unit level and key business level, and gives suggestions on the implementation of informatization construction of internal control of administrative institutions of other geological survey institutions.

       

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