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《行政事业单位内部控制规范(试行)》从2014年1月1日起施行,很多事业单位因内部控制关键岗位人员配置不合理,造成事业单位内部控制制度推行的效果不佳。本文从事业单位财务工作的内容、人员素质以及工作现状得出结论:事业单位的财务部门只配置一名出纳和一名会计两名财务人员无法实现不相容岗位有效分离,无法执行轮岗制度、无法做到有效地内部制衡,很难符合内部控制规范的要求。
Since the implementation of the Internal Control Regulations of the Administrative Institutions (Trial Implementation) from January 1, 2014, many public institutions are ineffective because of the unreasonable allocation of personnel to key posts in internal control, resulting in ineffective implementation of the internal control system in public institutions. This article from the content of financial work, the quality of personnel and the current status of the work concluded that: the financial department of institutions only with a cashier and an accountant two financial staff can not be separated effectively incompatible positions, unable to implement the rotation system , Can not achieve effective internal checks and balances, it is difficult to meet the requirements of internal control norms.