A series of intensive measures have confirmed that the Ministry of Finance is taking the lead in promoting the internal control of government departments.
The top-level design of financial internal control has been completed.
The Basic Internal Control System of the Ministry of Finance (for Trial Implementation) was reviewed and approved by the party group meeting of the Ministry of Finance at the end of September this year. This can be described as the top-level design for the financial department to strengthen internal control.
Zheng, director of graduate department of Beijing National Accounting Institute, said that the internal control of the Ministry of Finance has not been overthrown and rebuilt, but has reorganized and scientifically divided the organizational structure and functions of the units under the new situation, reasonably matched the powers and responsibilities of various departments of the Ministry of Finance according to the characteristics of business attributes, and improved the functions and post mechanisms that contain each other.
In the process of implementing the new budget law, advancing the task of fiscal and taxation system reform and promoting the standardization and legalization of government affairs at all levels, financial departments at all levels urgently need such a guiding document on how to establish a modern financial system and effectively perform financial functions.
In fact, the basic system of internal control of the Ministry of Finance (for trial implementation) has achieved this.
Ji Jinhai, general manager of Beijing Aitu Technology Development Co., Ltd. said that the first chapter of the Basic System of Internal Control (Trial) of the Ministry of Finance clearly stated that "exercise power according to different tasks, establish power according to different positions, and strengthen process control", highlighting the management of power, affairs and money by the system, which not only fulfilled the requirements of governing the country according to law at the Fourth Plenary Session of the 18th CPC Central Committee, but also embodied the core concept of internal control.
In addition, the Basic System of Internal Control of the Ministry of Finance (Trial) also determines the objectives, main elements and principles of internal control, requires the establishment of a three-level internal control system including the basic system, special risk management measures and internal control operating procedures of various units, determines the organizational management framework of internal control of the Ministry of Finance, defines the internal control methods and main contents, divides the responsibilities of internal control, and requires internal control inspection and reporting.
"From this basic system, the internal control construction of the Ministry of Finance has roughly presented two characteristics." Ji Jinhai said that the first is the scientific organizational structure. The Ministry of Finance has set up an internal control committee, with an internal control office and a supervision and inspection bureau, which are responsible for the deployment, inspection and evaluation of internal control. Each unit shall set up an internal control management post and an internal control management liaison to be responsible for the specific construction of internal control of the unit; And establish a system of accountability, and urge the continuous improvement of internal control construction through daily supervision, internal audit, inspection and supervision. This structure has a clear hierarchy, a clear division of labor, and responsibilities in place, forming a management closed loop.
Second, the promotion route is clear. The Ministry of Finance first formulates the basic system of internal control as a guiding document for subordinate units to establish and implement internal control, and then divides the major risks of the financial department into eight categories, and then each unit formulates its own internal control operating procedures. This step-by-step refinement, layer by layer decomposition, is not only convenient for decomposition operation, but also conducive to mutual cooperation.
Zheng also expressed appreciation to the Ministry of Finance for solidifying various risk control processes and key points and strengthening inspection, supervision and evaluation during this internal control construction. "The communication and integration of all departments and the solidification of information systems are the only way to truly implement internal control. At the same time, the risk control of the financial sector will not be completed by one department or one link, and it needs overall management. It requires consultations and exchanges between various departments at different levels and at different links, and continuous improvement and perfection. "
Fill the gap in the internal control system at the government level
Internal control is divided into enterprise internal control and government internal control, and government internal control is divided into government-level internal control and unit-level internal control, which is also the internal control of administrative institutions.
Liu Yongze, director of the China Internal Control Research Center of Dongbei University of Finance and Economics, said that in terms of internal control of enterprises, the Ministry of Finance and other departments jointly issued basic norms and supporting guidelines for internal control, and relevant institutional norms have become a system; Regarding the internal control of administrative institutions, the Ministry of Finance has issued the Internal Control Standard of Administrative Institutions (Trial) and started to implement it. At present, the internal control at the government level is still blank. The internal control system of the financial department, which was first promulgated and implemented by the Ministry of Finance, filled this gap.
Ji Jinhai also believes that with the formulation of the Basic System of Internal Control (Trial) by the Ministry of Finance, China has formed a relatively complete internal control system of the government, and the implementation of internal control norms of administrative institutions has a starting point and basis.
The above statement is theoretical, but for government departments, it is of practical significance for the Ministry of Finance to strengthen internal control.
Liu Yongze believes that the internal control of administrative institutions is mainly to ensure the standardized use of public funds obtained by units, while the internal control at the government level mainly solves how to standardize the distribution and management of public funds. Mutual checks and balances and processes are two important characteristics of internal control. In the process of budget allocation, it is necessary to establish a set of scientific standards and processes, so that decision-making, implementation and supervision can coordinate and restrict each other, so as to achieve equal rights and responsibilities and clarify the responsible subjects. Only in this way can we prevent the distribution process from being decided by individuals and prevent "running money into the office" and rent-seeking behavior. The financial department is responsible for the allocation and management of national budget funds, and the financial department strengthens internal control, which actually solves a considerable part of internal control at the government level.
Ji Jinhai explained in a popular way that the Basic System of Internal Control (Trial) of the Ministry of Finance mainly focuses on how the government "divides money" for standardized management, and the Internal Control Standard of Administrative Institutions (Trial) mainly focuses on how all units "spend money" for standardized management.
Form a "reference book" for internal control of financial departments at all levels and other units.
The Central Committee of the Communist Party of China's Decision on Promoting the Rule of Law in an All-round Way adopted by the Fourth Plenary Session of the 18th CPC Central Committee takes the rule of law as its theme, and takes the internal control of the government as an important part.
Liu Yongze believes that the establishment and implementation of internal control by the Ministry of Finance is a practical measure and way to promote China's financial departments to actively strengthen the internal power restriction of the government. "Governing the country according to law is all-round, covering from the national level to the unit level. Establishing internal control system at all levels of government is the embodiment of governing the country according to law. It is hoped that the measures taken by the Ministry of Finance to strengthen internal control can be further extended to the financial departments at all levels, thus forming a top-down internal control system for the entire financial department. " In addition, Zheng also said that as the formulation department of internal control norms of administrative institutions in China, the in-depth implementation of internal control in the financial sector will play a demonstration and leading role in the implementation of internal control in administrative institutions. At present, there are still some units and departments that have a heavy wait-and-see mood and are lucky.
Financial departments at all levels will also become "reference books" and "boosters" when organizing the implementation of internal control.