省级政府组织内部财务控制体系设计

摘要

省级政府组织指执掌公共管理职权的省一级的国家行政管理机关,具有直属单位较多,掌握或使用财政资金数额较大等特点,如何既能确保财政资金安全,又能保障事业健康发展,最大程度发挥资金使用效益,是其必须面对的重要课题.本文依据财务管理和控制理论,探索建立财务事前、事中、事后控制机制,并从职权分割,岗位分工、机构设置、资金流转、工作流程等多个方面,对省级政府组织内部财务控制体系进行具体设计.%The provincial government organization refers to provincial level national administration authorities which rule the functions and powers of public administration, have the characteristics of more subordinate units, mastering or using the large amounts of financial funds.It is an important topic that how to ensure financial capital safety and undertakings healthy development, make full use of the fund.Based on the financial management and control theory, this paper explores to establish financial control mechanism beforehand, in the matter and afterwards, and makes specific design of internal financial control system from the division of powers segmentation, post, institutional setup, flow of funds, and work process other aspects.