国土系统事业单位项目经费内控制度探析.PDFVIP

引用信息：原载于《中国国土资源经济》2017 年第11 期67-69 页 国土系统事业单位项目经费内控制度探析 王莉1 （国土资源部人力资源开发中心，北京 100034） 摘要：国土资源系统所属单位财政拨款项目经费是单位资金来源的主体，项目经费 管理情况复杂、难度大，存在一定的风险隐患，是内部控制建设的重中之重。国土资 源系统单位建立项目经费内部控制的必要性： （1）保证项目经费管理的合法合规； （2）保障项目经费的使用绩效； （3）提高管理的水平和效率；（4）有效防止舞弊 和腐败。国土资源系统单位项目经费管理主要包括项目预算编制、项目经费收支管理、 项目委托业务费的政府采购及合同管理等诸多方面，这些方面是单位业务层面内部控 制要求涉及的重点内容。 关键词：国土资源系统；事业单位；项目经费；内部控制；实施 中图分类号：F301.2；F062.1 文献标识码：A 文章编号：1672-6995（2017）08-0000-00 Analysis on the Internal Control System of Project funding in Institutions of Land and Resources WANG Li (Center for Human Resources Development, Ministry of Land and Resources, Beijing 100034, China) Abstract: The project funding of financial allocation are the main funding source of the institutions of land and resources. The project funding management is complicated, difficult and risky, and it’s the top priority of the internal control system. It’s necessary to build the internal control system of project funding in the institutions of land and resources. Firstly, ensure the legal compliance of project funding management. Secondly, ensure the use performance of project funding. Thirdly, improve the management level and efficiency. Fourthly, effectively prevent fraud and corruption. The project funding management in institutions of land and resources system mainly includes the project budget preparation, revenue and expenditure management, government procurement and contract management of commissioned business expenses, which are the key contents of the internal control requirements of the institutions’ business. Keywords: land and resources system; institutions; project funding; internal control; 0 引言 财政部 2013 年印发《行政事业单位内部控制规范（试行）》（以下简称《规范》）， 自2014 年开始实施。《规范》规定，单位应建立适合本