会计集中核算下如何深化行政事业单位审计.docVIP

会计集中核算下如何深化行政事业单位审计 1、部分收入得不到有效监监管。 2、资金使用效效果得不到有效监管。 3、资产得得不到有效监管。 4、经济业业务的真实合法性得不到有效效监管。 针对目目前会计集中核算存在的缺陷陷，结合国家对行政事业单位位审计的要求和发展趋势，审审计机关应及时采取有效措施施，对行政单位审计的内容、、重点、方式、方法等要根据据实际情况进行调整。 1、、及时调整审计内容及重点 行政性收收费的合规合法性。对涉及收收费的行政事业单位，要从收收费票据的领、用、管等环节节入手，认真查阅文件、收费费许可证、使用中的票据和票票据存根等有关资料，审查行行政性收费的依据、主体、收收费标准是否合法合规，收费费收缴是否及时足额上缴国库库或财政专户。 收入的完整整性。主要审查收入来源是否否全部入账，有无将收入不及及时报账、漏报、少报或不报报账，形成单位“小金库”；；延伸审查协会、学会或二、、三级单位，分析其收入性质质，判断是否存在转移收入的的问题。 支出的真实合理性性。要通过对被审单位上下年年度之间经费支出的纵向比较较，以及部门与部门之间的横横向对比，分析行政事业支出出结构是否合理，是否体现公公共财政的要求。同时联系被被审单位的经济业务，分析判判断其支出的真实性。 资金金的使用效益。重点应检 education on Party membersadvancement activities and enhance awareness of the Communist Youth League education achievements, and vigorously promote the construction of civilization advanced units, units and staff home building activities, balanced, focused, pragmatic, innovation, high standard, high quality, high level, high efficiency to complete various tasks throughout the year.First, pay close attention to research information, efforts to improve decision-making servicesIn accordance with the information reflect the information, promote the work of information leading work requirements, adhere to grasp the team construction, mechanism construction and quantitative assessment, give full play to the assistant role of leadership, actively promote the innovation of research information development, and vigorously promote the research work of information to mention upgrading, efforts to improve the ability and level of decision-making.(a) adhere to the decision in the first place. To make the decision service as the focus of the work, participate in the point, and in the key place, in order to promote the democratization of decision-making, scientific advice. Based on the citys youth career 11th Five-Year good bureau and the Communist Youth League work across the development, focus on the implementation of Scientific Outlook on Development theory and practice subject adolescents and youth work proce