The concept of internal control needs to be promoted.

Compared with enterprises, the accounting team of administrative institutions is professional knowledge Professional competence and other aspects are relatively backward, and the concept of internal control is no exception. Chen Zhenhong, director of the financial affairs department of Hangzhou Normal University, was quite impressed by this. She said, "even some university heads of finance do not have accounting qualification certificates." According to Chen Zhenhong, many of the accountants in administrative institutions have been exposed to the concept of internal control, which is basically traditional and weak. They believe that internal control is only a matter of "moral self-discipline" for accountants, even if they do not take the money of the public.

Reporters learned that some administrative institutions have many problems in internal control. For example, many accountants in administrative institutions basically perform the duties of reimbursement officers. Many cashiers are composed of drivers or secretaries, who produce certificates, account books, manage accounting files, reconciliate accounts and so on. Basically, they are handled by one person, and the key to the safe is only kept by one person, chop and cheques are not kept separately.

In addition, some units' financial chapters and legal persons are placed at random, or even kept by one person for a long time. "I once saw a company's financial chapter and legal person badge placed on a counter. I asked at the time why I didn't worry about the risk that someone was planning to transfer the seal, but they thought there would be no confusion." Chen Zhenhong was impressed by this scene.

However, such a concept of internal control obviously does not conform to the development of administrative institutions at present. In recent years, the functions of administrative institutions have been diversified and business contents are complicated. Therefore, the concept of internal control of Accountants in administrative institutions needs to be improved.

Take colleges and universities as an example, in addition to the school budget allocation, scientific research funds, special funds and other multi-channel construction funds, the school also has capital construction funds, logistics management services revenue and expenditure, educational foundations, independent schools and various investment industries. In the process of financial management, it will involve major capital payment decisions and implementation, investment, loans, loans, guarantees and other major issues. If there are no high-quality financial executives and professional accountants, and the use of professional financial analysis and the establishment of a sound system, the failure rate of these important matters will be increased, resulting in the loss of state assets.

　　 Internal control It's actually a gospel.

The implementation of internal control can strengthen the construction of accounting team in administrative institutions, at the same time, it will also improve the standardization of Accountants' work and improve their work efficiency.

Tian Mengjun, who was a member of the budget department of Hangzhou Normal University, has tasted the sweetness. "We made meticulous management of budgetary items. According to the relevant systems and standards, we have demonstrated, carried out analysis and performance appraisal. This has greatly increased our workload, but the standardization and scientificity of our work have been greatly improved, and we are more motivated to work." At present, research funding has become a major support for innovation and development in Colleges and universities, and how to strengthen the management of scientific research funds has become the focus of attention in the whole country. In fact, intensive management and supervision is not a scientific way of management, so the various systems of financial management should be the norm of unit management. Yang Juqin, who has tasted the sweetness of internal control, and the office of scientific research fund management of Hangzhou Normal University's financial research department, said: "our office has further specified requirements for the budget examination, compilation guidance, implementation analysis and conclusion, information disclosure, etc., which has increased the workload of accountants, but the management of scientific research has been standardized." In addition, in Chen Zhenhong's opinion, the introduction of the internal control standard of administrative institutions will improve the quality of its accounting team. She said: "we hope to increase relevant publicity and inspection, strictly enforce the professional quality of accounting officials, check the qualification certificates of accountants comprehensively, and promote the construction of accounting personnel in administrative institutions." Therefore, internal control is not only an important opportunity for administrative institutions to enhance management, but also an opportunity for accountants to accept external challenges and enhance themselves.

　　 Accountant We should play the role of the main force.

At present, the implementation of internal control in administrative institutions still requires accountants to play the role of "main force", whether it is internal control before implementation or in the implementation process of internal control.

For example, in some administrative institutions, there is a "one pen" examination and approval phenomenon; for some non-standard documents, some units "default", as long as the last signed by the financial responsible person can be reimbursed, this phenomenon is very abnormal. In any case, the phenomenon of "one pen" reflects the excessive concentration of power.

"As a person in charge of finance, we should speed up the establishment and improvement of the expenditure verification system, be good at using the system to clearly classify and authorize the examination, adopt normative system agreement for conventional matters, and adopt the principle of collective decision for exceptional matters or important matters, so as to ensure that power is not over centralized and strengthened. In addition, we need to strengthen financial information disclosure and realize democratic supervision. Chen Zhenhong said.

At the same time, we should create an atmosphere of "internal control culture" among accountants in administrative institutions so that they can have a deeper understanding of internal control. In addition, Chen Zhenhong believes that the core of implementing internal control in administrative institutions is to have a professional and stable financial team with high quality. Otherwise, the concrete implementation of internal control will never start.