国库集中支付角度下行政事业单位内部控制研究

国库集中支付与内部控制具有内在的联系性,国库集中支付的目的就是加强对行政事业单位资金的监管,提高财政资金的使用效益。但是在实际运行的过程中,行政事业单位的内部控制并未实现国库集中支付的预期目标。论文立足于国库集中支付视角提出行政事业单位加强内部控制的重要性,剖析行政事业单位内部控制体系建设的原则,最后提出构建基于国库集中支付的内部控制体系的具体对策。

Research on the Internal Control of Administrative Institutions from the Perspective of Treasury Centralized Payment

There is an inherent connection between treasury centralized payment and internal control.The purpose of treasury centralized payment is to strengthen the supervision and management of the funds of administrative institutions and improve the effectiveness of the use of fiscal funds.But in the actual operation process,the internal control of administrative institutions has not achieved the expected goal of treasury centralized payment.Based on the perspective of treasury centralized payment,this paper puts forward the importance of strengthening the internal control of administrative institutions,analyzes the principles of the construction of internal control system of administrative institutions,and finally puts forward the specific countermeasures of constructing the internal control system based on treasury centralized payment.