本文選題：協(xié)同機(jī)制　切入點(diǎn)：內(nèi)部控制　出處：《財(cái)務(wù)與會(huì)計(jì)》2014年09期

【摘要】：正協(xié)同機(jī)制是行政事業(yè)單位依據(jù)內(nèi)部控制原理中的制衡原則,在實(shí)行不相容職位分離操作的前提下,保持單位內(nèi)設(shè)部門(mén)和下級(jí)單位之間、業(yè)務(wù)流程之間以及流程各環(huán)節(jié)之間的銜接和聯(lián)系,保證內(nèi)部控制在分權(quán)設(shè)計(jì)上高效運(yùn)行的機(jī)制。協(xié)同機(jī)制主要包括機(jī)構(gòu)人員的協(xié)同、業(yè)務(wù)流程的協(xié)同和信息溝通協(xié)同三個(gè)層次。(一)機(jī)構(gòu)人員的協(xié)同機(jī)制行政事業(yè)單位組織層級(jí)的協(xié)同機(jī)制設(shè)計(jì)應(yīng)從組織機(jī)構(gòu)和人員崗位上進(jìn)行總體優(yōu)化。首先,單位領(lǐng)導(dǎo)是單位內(nèi)部控
[Abstract]:The positive coordination mechanism is that administrative institutions, based on the principle of checks and balances in the principle of internal control, maintain the establishment of departments and subordinate units within the units on the premise of incompatible job separation operations. The connection and connection between the business processes and each link of the process to ensure the efficient operation of internal control in the decentralized design. The coordination mechanism mainly includes the coordination of the personnel of the organization. Coordination of Business process and Information Communication. (1) the coordination mechanism of the personnel of the organization, the administrative institution, the administrative institution, the organizational level, and the coordination mechanism should be optimized from the organizational structure and the post of the personnel. First of all, Unit leader is internal control of unit
【作者單位】： 山西省芮城縣財(cái)政局;
【分類(lèi)號(hào)】：F810.6
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本文編號(hào)：1662757