行政事业单位内部控制协同机制浅析

发布时间：2018-03-25 10:38

  本文选题：协同机制　切入点：内部控制　出处：《财务与会计》2014年09期

【摘要】：正协同机制是行政事业单位依据内部控制原理中的制衡原则,在实行不相容职位分离操作的前提下,保持单位内设部门和下级单位之间、业务流程之间以及流程各环节之间的衔接和联系,保证内部控制在分权设计上高效运行的机制。协同机制主要包括机构人员的协同、业务流程的协同和信息沟通协同三个层次。(一)机构人员的协同机制行政事业单位组织层级的协同机制设计应从组织机构和人员岗位上进行总体优化。首先,单位领导是单位内部控
[Abstract]:The positive coordination mechanism is that administrative institutions, based on the principle of checks and balances in the principle of internal control, maintain the establishment of departments and subordinate units within the units on the premise of incompatible job separation operations. The connection and connection between the business processes and each link of the process to ensure the efficient operation of internal control in the decentralized design. The coordination mechanism mainly includes the coordination of the personnel of the organization. Coordination of Business process and Information Communication. (1) the coordination mechanism of the personnel of the organization, the administrative institution, the administrative institution, the organizational level, and the coordination mechanism should be optimized from the organizational structure and the post of the personnel. First of all, Unit leader is internal control of unit
【作者单位】： 山西省芮城县财政局;
【分类号】：F810.6
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本文编号：1662757