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    淺談行政事業單位國有資產的內部控制管理

    減小字體 增大字體 作者:佚名  來源:www.zrjmjx.com  發布時間:最新發布
    淺談行政事業單位國有資產的內部控制管理是小柯畢業論文網通過網絡搜集,并由本站工作人員整理后發布的,淺談行政事業單位國有資產的內部控制管理是篇質量較高的學術論文,供本站訪問者學習和學術交流參考之用,不可用于其他商業目的,淺談行政事業單位國有資產的內部控制管理的論文版權歸原作者所有,因網絡整理,有些文章作者不詳,敬請諒解,如需轉摘,請注明出處小柯論文網,如果此論文無法滿足您的論文要求,您可以申請本站幫您定制論文,以下是正文。
     摘要:行政事業單位的資產由財政資金配置保障,資產管理情況直接影響財政資金的使用效率。資產管理過程中的內部控制與約束關乎公共財產的安全性,須予以重視。文章從內控入手,聚焦資產管理的約束目標和控制關鍵點,進而提出強化資產管理的方法路徑。 
      關鍵詞:行政事業單位;資產管理;內部控制約束 
      國有資產的管理事關單位經濟運行秩序,實際工作中存在重錢輕物、重購輕管,賬實不符、管控脫節,處置隨意、監督乏力等現象和問題,致使資產管理的風險防范和內部控制任務比較艱巨。 
      一、行政事業單位資產管理的重要性 
      管好、用好國有資產,直接為各級黨政機關、事業單位履職盡責,實現財政政策支持目標和任務的完成發揮支撐作用。良好的資產管理秩序,能夠為單位全面預算管理和嚴格落實政府采購要求打下堅實的物質基礎。在新形勢下,管好資產也有利于預防和懲治采購和招投標等環節的腐敗行為。 
      二、國有資產管理的內控約束目標 
      內控是指單位內部建立使各項業務活動互相聯系、互相制約的措施、方法和規程。通過合理設置資產管理機構,規范資產管理崗位和分工,對國有資產管理的風險進行防范和管控,達到資產管理內部控制的目標:保證資產管理在法律法規框架下的高效使用,提高資產安全底線,激發資產管理效率。 
      三、國有資產管理的內控關鍵點 
      解構資產管理的業務流程,其內控應充分體現全面性、重要性、制衡性和適應性,明確出入庫、清查處置等關鍵控制點,防止關鍵控制點轉化為現實風險點,誘發管理失控。 
      (一)控業務授權,防范資產管理秩序混亂 
      經過授權,保證決策和計劃的正確、有序執行,盡可能減少不合法或不合規、不合理業務的發生。經辦常規業務采用一般授權。一般授權中,做好職責分工,形成各司其職、各負其責、相互制約的工作機制,防范越權操作和不相容崗位分離要求不落實的問題。對重大資產的購置和處置,應強化預算和立項管理,增強資產管理的可操作性和適應性。采購立項時可行性研究和論證充分,減少決策失當,規避可能導致的經濟損失,減少盲目投入,避免可能造成財務的困境。 
      (二)控賬目記載,防范資產會計信息失真 
      通過定期核對、復核與盤點銷售發票、請購單、采購單和各種賬冊等憑證,實現賬實相符、賬賬相符。重點防范資不入賬和賬外循環,例如,有的單位對屬于實物資產范圍的個別資產,在核算時采取化整為零或“費用化”處理辦法;有的對批量資產的“批量”認定標準界定模糊,大量低價值資產游離于資產管理之外;對接受捐贈的資產資不入賬;工程項目和軟件開發結轉周期長,達到可使用狀態難以判定,轉固或入無形資產的時間節點把握不準;以及對外投資未見投資收益,收益分配隨意化等。 
      (三)控清查環節,防范國有資產毀損流失 
      開展清產核資、產權界定和產權登記等方式,摸清單位“家底”,并及時清理賬外資產。日常管理中,存在對批量或有特殊用途耗材的領用“以領代消”,個別單位資產長期不對賬、不盤點;一些因歷史原因形成的房屋建筑面積不準確的問題得不到解決,主動作為的動力不足;在資產使用和盤點環節上,受經濟利益影響,社會中介機構的鑒證難以確保執業的獨立性等問題,在非相關人員與資產和重要的記錄之間筑起一道防火墻。 
      (四)控檢查監督,防范資產管理過程有章不循 
      對資產管理的內控進行實質性測評和檢查,可有效保證內部控制處于經常性的良好狀態。管理層的資產管理觀念在控制環境中起著關鍵性作用,其嚴格遵循內控規章制度,督促具體經辦人、審批人照章辦事。要關注部門之間信息共享和信息流動受限,崗位不相容等內控風險和缺陷的信息流動阻塞,帶來的控制隱患;內審機構力量薄弱,缺乏較強的獨立性和權威性;資產管理沒有納入績效管理,弱化內控檢查監督作用等問題。 
      四、強化資產管理內控的方法路徑 
      對照內控關鍵環節和風險點,結合單位實際,提升管理層的風險意識和內控防范意識,合理設置績效管理目標,強化預算控制的龍頭作用,健全國有資產的內控機制,將內控規定通過信息化手段嵌入業務流程中,借助內外審計監督,促使各部門之間更好的分工協作,形成控制合力。 
      (一)增強管理層的內控自覺 
      領導重視,諸事不難。管好用好國有資產是各單位責無旁貸的職責要求,理應增強管理理念,將資產管理的認識提高到錢物并重的高度。通過完善的資產管理責任追究機制,增強責任意識,強化領導責任,解決國有資產管理弱化的問題。 
      (二)量化資產管理的績效考核 
      將資產購置、調配、使用、清查、折舊攤銷,以及收益分配等環節量化為績效管理指標,賦予合理的權重,設計切合單位實際的資產管理績效指標體系,發揮績效指標的導向和抓手作用,提升單位績效評價的科學性。重點關注各類資產是否明確歸口管理部門,落實資產使用人在資產管理中的責任。 
      (三)發揮預算管理的龍頭作用 
      結合工作需求,經過充分、科學地可行性論證,合理編配資產購置和調配計劃,形成資產配置預算和政府采購預算,使資產家底子納入了單位總盤子,控制增量、盤活存量、優化配置,實現錢變物后不失控、物變錢后不失管。 
      (四)完善內部控制的機制建設 
      從資產管理諸環節,開展風險評估機制評價,對日常管理過程中的風險識別,根據風險可能造成的后果和影響,設置不同級別風險點。對照各風險控制點,制定明確具體的標準化業務流程。開展經常性的內控檢查和審計監督,嚴格落實內、外審計建議和意見,通過審計維護國家財政國家財產的安全和有效,讓審計當好國家財產的“看門狗”。 
      (五)提升資產管理信息化水平 
      讓資產管理插上科技的翅膀。線上借助資產管理信息化系統,將資產的職責分工、授權批準和復核驗證等項控制措施與功能嵌入信息系統,提高技防的權重。整合資產管理信息系統和財務管理信息系統,使資產和經費預算的相關信息一次錄入,實現資源共享,提高管理工作效率。線下結合資產清查粘貼電子標簽,組建資產管理的“物聯網”,以讀取電子標簽的方式控制資產的增減變動。 
      參考文獻: 
      [1]高金鳳.如何加強行政事業單位固定資產管理[J].中國集體經濟,2018(01). 
      [2]朱胤,劉莉莉.內控浪潮[M].光明日報出版社,2015. 
     
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