论预算执行率在地质调查项目内部控制中的运用
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摘要
目前我国的地质调查项目费用以财政公益性支出为主,由于地质调查具有实践性强、周期长、风险高等特点,如何控制项目的有效实施,是地质调查项目管理的重点难点问题。加强地质调查项目内部控制,提升项目管理的精细化水平,发挥预算执行率在地调项目内部控制中的效能,对有效提升地调项目成果效益具有重大意义。建议:(1)实施地调项目生命周期管理;(2)项目执行主体加强项目经费的预算执行率管理;(3)在开展项目审计过程中重视项目预算执行率指标的运用;(4)在地调项目结题过程中实施科学全面的绩效考评。
At present, the cost of geological survey projects in China is mainly based on the welfare expenditure of public finance,since the geological survey has the characteristics of strong practicality, long period and high risk, how to enforce the effective implementation of the project is the important and hard problem of geological survey project management. Strengthening the internal control of geological survey projects, improving the refinement level of project management, and exerting efficiency of budget execution rate in the internal control of geological survey projects are of great significance for effectively improving the achievement and benefit of geological survey projects. Some suggestions on the geological survey projects:(1) Implying the life cycle management in the geological survey projects;(2) Strengthening the management of budget execution rate of the project funds for the project execution entity;(3) Paying attention to the application of the project budget execution rate index during the project auditing process;(4)Implying a scientific and comprehensive performance appraisal in the process of finalizing the geological survey projects.
At present, the cost of geological survey projects in China is mainly based on the welfare expenditure of public finance,since the geological survey has the characteristics of strong practicality, long period and high risk, how to enforce the effective implementation of the project is the important and hard problem of geological survey project management. Strengthening the internal control of geological survey projects, improving the refinement level of project management, and exerting efficiency of budget execution rate in the internal control of geological survey projects are of great significance for effectively improving the achievement and benefit of geological survey projects. Some suggestions on the geological survey projects:(1) Implying the life cycle management in the geological survey projects;(2) Strengthening the management of budget execution rate of the project funds for the project execution entity;(3) Paying attention to the application of the project budget execution rate index during the project auditing process;(4)Implying a scientific and comprehensive performance appraisal in the process of finalizing the geological survey projects.
引文
[1]王剑辉,赵阿宁,苏振新,等.竞争性选择地质调查项目承担单位实践与思考[J].中国国土资源经济,2013,26(9):56-58.
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[2]郑方辉,廖逸儿,卢扬帆.财政绩效评价:理念、体系与实践[J].中国社会科学,2017(4):84-108,208.
[3]马国贤.论预算绩效评价与绩效指标[J].地方财政研究,2014(3):36-47.
[4]张海燕.影响地质调查项目预算执行的因素分析及对策[J].会计之友,2017(14):13-16.
[5]陈铃.关于我国内部控制规范建设的思考[J].会计研究,2001(8):51-53.
[6]张丽,张迎冬.基于科研项目内控管理加强过程监控的探讨[J].化工管理,2014(9):1.
[7]金俊华.科研项目经费的内部控制问题及对策[J].科技创业月刊,2012,25(9):11-12.