Accounting Personnel In Administrative Institutions Encounter "Internal Control"

Compared with enterprises, the accounting team of administrative institutions is relatively backward in terms of professional knowledge and professional ability, and so is the concept of internal control. 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 chapter and Corporate charter It is 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 Internal control Obviously, the concept is no longer consistent with the development of administrative institutions. 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.