财政部印发《行政事业单位内部控制评价办法》|国产精品久久久久久喷浆
中新网北京11月6日电 (记者 赵建华)财政部近日印发《行政事业单位内部控制评价办法》(以下简称《办法》)。《办法》共6章38条,包括总则、单位内部控制评价、部门内部控制评价、财政部门内部控制评价监督、评价结果应用、附则等内容。
财政部会计司有关负责人6日表示,内部控制是保障单位权力规范有序、科学高效运行的有效手段,也是强化财会监督、加强财政科学管理的重要内容。尽管近年来各级行政事业单位积极开展内部控制评价的有益探索,但仍然存在部分单位内部控制评价机制不完善、评价标准不统一、评价结论不客观不准确等问题。亟须制定一套符合行政事业单位实际情况的内部控制评价办法,规范内部控制评价工作,形成有效的内部控制工作管理闭环,促进内部控制的持续改进和提升。
负责人介绍,各单位应当在年度终了对本单位上一年度内部控制建立与实施情况进行评价。各部门应当在部门本级及所属单位内部控制评价的基础上,参考单位内部控制评价的程序与方法,组织实施对本部门内部控制建立与实施整体情况的评价工作。各级政府财政部门应当每年抽取一定比例的同级政府部门,对其内部控制评价情况进行监督,督促各部门高质量完成内部控制评价工作。
《办法》将于2026年1月1日起施行。负责人表示,各级财政部门要做好统筹协调,积极推进本地区开展内部控制评价工作,加强对内部控制评价工作的指导与监督。各部门、各单位要提高对内部控制评价工作重要性的认识,及时客观准确开展评价工作,针对评价中反映的内部控制突出问题和薄弱环节,及时加以整改,同时强化评价结果的分析应用,将其作为完善内部管理制度、改进预算绩效管理、加强财会监督等工作的基础和依据,作为干部考核、监督问责的参考,确保内部控制制度得以有效执行。(完)
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