《行政事业单位内部控制规范》解读(四)

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1、《行政事业单位内部控制规范》解读（四）YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobjectYibinCityCitytracktrafficplanningisYibincityregi

2、onalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobjectYibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktraf

3、ficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobjectYibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,forac

4、curategraspcitytracktrafficresearchofobjectYibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject6．单位应当根据国家有关规定加强对对外投资的管理

5、。（1）合理设置岗位，明确相关岗位的职责权限，确保对外投资的可行性研究与评估、对外投资决策与执行、对外投资处置的审批与执行等不相容岗位相互分离。（2）单位对外投资，应当由单位领导班子集体研究决定。（3）加强对投资项目的追踪管理，及时、全面、准确地记录对外投资的价值变动和投资收益情况。（4）建立责任追究制度。对在对外投资中出现重大决策失误、未履行集体决策程序和不按规定执行对外投资业务的部门及人员，应当追究相应的责任。YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemof

6、onceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject五、建设项目控制1．建设项目管理的主要风险：（1）立项缺乏可行性研究或流于形式，决策不当，审批不严，盲目上马。YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegrat

7、ion,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject（2）违规或超标建设楼堂馆所，导致财政资金极大浪费或者单位违纪。（3）设计不合理，概算脱离实际，质量有隐患。（4）存在串标、暗箱操作、商业贿赂等违法行为。（5）资金使用混乱，工程进度延迟或中断。2．单位应当合理设置岗位，明确内部相关部门