Problems and difficulties in internal control 1 The construction of internal control mechanism has become an important carrier of system construction, a new starting point for early warning and prevention, and an effective way to optimize the operation of power. The general administration also released it? Focus on improving the internal control mechanism of the department? As one of the main tasks of building a clean and honest government and anti-corruption work in the national tax system. Based on the development of internal control mechanism construction of local tax authorities, this paper talks about how to strengthen the construction of internal control mechanism and promote the construction of party style and clean government.
First, the main content of the construction of internal control mechanism of local tax system
(1) Reasonable decentralization. To establish a power operation system with reasonable structure and scientific allocation, there are two main levels of rational decentralization: one is vertical decentralization. Divide a post into several posts according to procedures, and how many people will do it, such as tax collection and management? Collection, management and inspection? Separation, separation of recommendation right, inspection right and appointment right in selecting and employing people, and separation of bulk goods procurement from infrastructure project arrangement? Project establishment, approval, bidding and implementation? Separate from each other and implement it in financial management and fund use? Declaration right, approval right and disposal right? Phase separation. The second is horizontal decentralization. One person does the same job, arrange several people to do it, not one person. Through reasonable decentralization, establish a power operation mechanism with strict procedures and effective constraints.
(2) Clear job responsibilities. Establish a standard, scientific and clear post responsibility system, define internal job responsibilities and post responsibilities according to the reality of power balance and personnel structure, so as to create posts, posts and responsibilities.
(3) standardized procedures. Establish standardized and simplified workflow. On the basis of analyzing the distribution, structure, key points and operating rules of power matters, according to the principles of standardization, safety and efficiency, scientifically standardize the workflow, reduce the randomness of work and prevent management risks. At the same time, under the premise of realizing the whole process monitoring, we should simplify the workflow as much as possible, implement standardized and streamlined operations, and improve administrative efficiency.
(4) a complete system. Establish a complete internal control system, ensure that the internal control mechanism is established on a relatively stable and orderly basis, and effectively supervise and control all tax work in accordance with strict laws and regulations.
(5) Strong guarantee. Establish a strong internal control guarantee system to ensure that all internal control systems and measures are in place.
Second, the current problems in the construction of internal control mechanism of local tax system
(A) the lack of comprehensive and profound understanding and knowledge of internal control. Most people think that establishing a sound internal control mechanism means establishing rules and regulations, signing letters of responsibility and establishing several systems. Only with rules and regulations can we have an internal control mechanism and sit back and relax, ignoring that the internal control mechanism is an interlocking dynamic supervision mechanism in the tax business process. This kind of supervision is to minimize problems through checks and balances, find and correct problems in time, and effectively prevent and control law enforcement risks and manage risks.
(2) Insufficient supervision and accountability. In the supervision work, the supervision departments are often fragmented, and the supervision and inspection have not formed a joint force. In practical work, all responsible departments and relevant responsible persons pay more attention to their professional work, but are not active in risk investigation and preventive measures formulation, and the process of internal control mechanism construction is slow. From the content of the internal control mechanism, the internal control mechanism covers almost all the business and management processes of our tax department. Because there is no scientific cooperation mechanism, departments can't cooperate, form a joint force, and work is unbalanced.
(C) Post responsibility system construction and workflow are still lack of norms. Some positions have a high degree of standardization, and some positions have the problem of inaccurate detection of integrity risk points. It is difficult to implement standardized operation. Who will guard against the points involved in each work, and who will supervise whether the preventive measures are in place? There is no practical operation mode at present. Cadres have problems in the risk of clean government and law enforcement. If the circumstances are minor, they shall be bound by performance appraisal and law enforcement responsibility system. If the circumstances are serious, it will be investigated by laws and regulations. If at the same time, according to the requirements of the internal control mechanism, there will be many assessments and repeated inspections, which will cause resistance among cadres. Otherwise, the implementation of internal control mechanism will lack institutional guarantee.
Third, suggestions on strengthening the construction of internal control mechanism of local tax system.
(1) around? Two rights? Operational risks, and further improve the internal control system. Risk prevention, from tax business to fee management, from tax law enforcement power to administrative management power, should be thoroughly combed and improved. Further refine the responsibilities of departments and posts, standardize the operation procedures of power, and make cross-departmental and cross-departmental actors restrict and contain each other due to different division of labor and responsibilities, thus forming endogenous constraints. The internal control mechanism is organically combined with the comprehensive tax collection and management software currently used, and a relatively perfect internal tax system is constructed to achieve standardized posts and clear responsibilities.
(two) make full use of information technology to strengthen information communication in the process of power operation. The core of informatization is to solve the problem of asymmetric risk information. Facing the modern tax collection and management process under the background of big data, the internal control measures in manual state are difficult to deal with. Make full use of network resources, strengthen the construction of internal control mechanism by means of informationization, make the whole process remain traces, can be checked and controlled, and effectively improve the scientific and technological content of internal control mechanism construction. Turn the exercise of power into an information processing process, enhance the rigor of procedures and weaken human factors. Incorporate all kinds of power operation focusing on examination and approval into information management, realize real-time supervision, control and comprehensive analysis, and integrate administrative management, personnel management, financial management and other management systems to make all kinds of information compatible with each other and facilitate communication and monitoring. Make good use of and improve the existing comprehensive collection and management software and computer assessment system, effectively grasp the acceptance, undertaking, review, approval and completion information of various matters, and achieve real-time monitoring and whole-process control.
(3) Clarify the responsible subject and supervision subject of internal control mechanism construction. On the one hand, it is necessary to clarify the subject of responsibility. Whether it is the administrative department or the tax business department, a complete internal control mechanism should be embodied in the process of formulating the system and handling the business, so as to ensure that the work of establishing rules and regulations and handling matters conforms to the policy and is subject to internal control. Participants? Become? Responsible? . On the other hand, it is necessary to clarify the subject of supervision. Discipline inspection and supervision departments should return to the standard of supervision function, review the system design and internal control measures of business processes of administrative departments and tax business departments, and supervise the internal control system of specific business operations. Operator? Become? Supervisor? The subject of responsibility and the subject of supervision are clear and open, and cannot be confused.
Problems and difficulties in internal control 2 Risk internal control information system, as an important carrier to deepen the construction of internal control mechanism, has become the supervision, restriction and standardization of grass-roots national tax departments. Two rights? The main grip of operation. Based on the pilot operation practice of the risk internal control information system of the State Taxation Bureau in Chanhe District, Luoyang City, Henan Province, this paper makes beneficial explorations in the aspects of internal control mechanism construction, decentralization implementation, process control, risk management and information operation, forming endogenous constraints and effectively preventing and controlling various risks.
First, the practice and exploration of internal control mechanism construction
With the rapid development of economy and society today, the grass-roots tax department, as an important economic law enforcement department, undertakes more and more heavy tax tasks, more and more standardized tax law enforcement, more and more pressure on tax service, more and more challenges faced by team management, and more and more attention and expectations from all walks of life. Information construction and standardization of risk internal control? Two rights? Running and deepening the construction of internal control mechanism is not only an important content to implement the requirements of the central and all levels to prevent the risk of clean government, but also an urgent need to strengthen the management education of cadres and promote the healthy development of taxation. As far as its functions are concerned, firstly, by means of decentralization, power control and publicity, it strengthens the endogenous restriction of power and the self-correction of the responsible subject, prevents and controls various risks in time, and ensures that power does not derail and cadres do not have accidents; Second, by decomposing the anti-corruption target into various departments and links of tax law enforcement and administrative management, and running through the whole process of power operation, efforts are made to eliminate the soil that breeds corruption; Third, through the establishment of a clear post responsibility system, truly achieve? Thought follows responsibility, and responsibility follows responsibility? , according to the system, according to the procedures, according to the rules, and constantly improve the efficiency of tax management and service; Fourth, through standardizing and publicizing the right to use, the right to know and the right to supervise of tax officials and taxpayers will be implemented, and the harmony and stability of cadres and society will be promoted.
This year, Luoyang Municipal Bureau independently developed the risk internal control information system according to the development of the current social situation and the reality of grass-roots tax work. System+technology? The idea is to focus on the grassroots, give full play to the barrier role of standardizing law enforcement, preventing risks, being honest and self-disciplined, and implement the whole process of prevention and control, including pre-prevention, in-process control, post-disposal evaluation and results disclosure. While implementing dynamic risk assessment and control, it can be said that the purpose of risk control is to predict, reduce and control risks by using information technology. Amulet? Windbreak wall? . Its main features are: first, it emphasizes prevention beforehand. Through education and training, pre-job compliance, risk warning, situation analysis, case warning and other means, the risk awareness of personnel is weakened, and their abilities of self-examination, self-correction, self-improvement and self-improvement are effectively improved. The second is to highlight the focus of prevention and control. For tax enforcement matters supported by CTAIS, the system will automatically trigger the monitoring function from the beginning of the business, carry out tracking and prevention, and set up prevention and control measures such as ability detection, to-do reminder, abnormal information prompt, risk information early warning, and mandatory shielding; For those without CTAIS support and indispensable, auxiliary controls should be added in vitro in time, such as? Sangong? Fund management, etc. Analyze and monitor the system data of administrative software with top-level design, such as personnel management and fixed assets management; For administrative matters without information support, the process should be re-created according to the system specification, and the control function module should be embedded in the process. The third is to highlight immediate disposal. By setting the index boundary and model calculation, the risk items are comprehensively analyzed, screened and confirmed from the massive data information of the system, and the relevant departments carry out supervision, law enforcement supervision and special review, and put forward opinions and suggestions on improving tax law enforcement and administrative management. The fourth is to highlight information supervision. Timely release personnel, finance, clean government, party affairs and government affairs information that cadres and the masses care about, and accept the supervision of cadres and workers; Provide taxpayers with real-time query of tax business handling, so that taxpayers have more right to know and participate.
Since the trial operation of the system, through ideological education guidance, targeted business training and standardized examination, we have further understood the basic knowledge of the post, improved business operation skills, and actively prevented risks and consciously penetrated into daily tax work. For example, we are very cautious in qualification identification, policy approval and on-site verification, actively avoiding risks, strengthening self-protection and further enhancing risk prevention awareness. By strengthening the post responsibility, the overall post risk distribution was basically found out, and the post responsibility and risk prevention and control items were defined in time for different posts, effectively enhancing the pertinence and timeliness of risk prevention and control, and further clarifying the post responsibility risk. Through the pilot operation of the system, we realize that not talking about politics and not knowing business can easily lead to corruption and tax-related risks. At the same time, the working mechanism and preventive measures (such as responsibility decomposition, risk early warning, problem handling, etc.) have been established. Adapted to the system operation, the risk prevention and control function is obvious, and the supervision and restriction function is further strengthened. Up to now, the system * * * forcibly blocked illegal business 16 households, invited analysis, evaluation and review 12 households, sent high-risk early warning information 32 times, and verified 68 suspicious data, involving tax193,600 yuan, which effectively played a barrier role in risk prevention and control, and basically realized it? Risk control? Manage goals. In September this year, the national (provincial) internal control mechanism construction experience exchange meeting and promotion meeting with Chanhe Bureau as the only observation point was very successful, and it was highly praised by Feng Huimin, member of the Central Commission for Discipline Inspection and head of the discipline inspection team in State Taxation Administration of The People's Republic of China, as well as the leaders of the General Administration and provincial (municipal) bureaus!
Second, the current problems in the construction of internal control mechanism
The construction of internal control mechanism itself is a systematic, long-term and constantly improving process, which must be explored in practice to form a supporting guarantee mechanism. In addition, influenced by traditional thinking concepts, diversified social development and other factors, there are still many problems that cannot be ignored in the construction of internal control mechanism, and potential risks appear from time to time.
(A) the awareness of internal control faded. The concept of internal control mechanism construction is unfamiliar, one-sided and superficial, and it is considered that the formulation of rules and regulations and the introduction of internal control system are equivalent to the establishment of internal control mechanism, and the understanding of internal control is simplified and one-sided; It is considered that strengthening the construction of internal control mechanism is a matter for supervision departments or leaders, ignoring that internal control is mainly a mechanism of self-restraint, mutual supervision and risk prevention among departments, posts and personnel; Generally speaking, risk awareness, self-discipline awareness and system awareness are relatively weak, and conscious supervision is relatively absent. There is a phenomenon that emotion replaces the principle, habit replaces the system, and even knowingly commits crimes.
(2) Poor quality and ability. Grass-roots tax cadres are not only the founders, executors and supervisors of internal control mechanism, but also their quality determines the effect of risk prevention and control. At present, the quality of grassroots cadres is uneven, the educational background structure is different, and the age structure is aging year by year. For example, the Zen River Bureau currently has 80 employees, with an average age of 47, and 60% of them are over 45. In the past 20 10 years, * * * transferred 4 people, and transferred 1 person (graduated from classes, business backbone). With the growth of cadres' age, they are prone to inertia, relatively relaxed in study, accustomed to old practices, and unable to effectively prevent risks through law enforcement by experience. At present, the staff composition of grass-roots county (district) bureaus mainly includes recruitment in the early 1980s (about 50 years old), military resettlement (about 1/4), and civil servants recruited by college students (mostly non-professionals). A considerable number of people lack necessary and objective understanding and contact with tax work, and do not know much about tax laws and regulations and risk enforcement, which makes the effect of post self-control and mutual control unsatisfactory.
(3) The implementation of the system is weak. The post responsibility system is a mere formality, the rules and regulations are not implemented, and there is no effective management means. Main performance: first? One post and two responsibilities? Implementation is not in place. The study of rules and regulations is not thorough and thorough, and it is impossible to manage decisively; Afraid of offending people, afraid of hurting people, afraid to operate boldly; Not enterprising and responsible, not taking care of it seriously; Self-discipline is not strict, the role of example is poor, and it will not be strictly controlled; Second, the implementation of the work system is not in place. Do not communicate in rotation according to the time limit, thinking about work fatigue; Not implemented? Double investigation of one case? System, found that violations are not promptly reminded, found that the case clues are not submitted to the regulatory authorities; Insufficient staffing, lack of key talents, and difficulty in ensuring important positions? Double duty? Requirements; Third, the application system has operational risks. For example, the password setting is too simple, the password is not changed regularly, and the code of the transferred personnel is not cancelled as required, which also affects the operation effect of the internal control mechanism.
Lax supervision and accountability. First, the functions of tax collection and management, tax management laws and regulations, and discipline inspection and supervision departments with supervision functions are different, and in the supervision work, they often form a situation of going it alone, and supervision and inspection have not formed a joint force; Second, the supervision of business departments such as collection and management, taxation, regulations and inspection is not in place. In practical work, they pay more attention to professional work and lack vigilance and self-discipline in self-discipline supervision; Third, the investigation and punishment of violations of discipline and law is weak, only staying in documents or words, and the personal responsibility is less investigated. Even some people do not strictly investigate and deal with violations of discipline and law, but are lenient, which makes it difficult to prevent, punish and warn. As a result, mistakes were made again, problems piled up and even caused more problems.
Third, the implementation of risk internal control system to deepen the construction of internal control mechanism countermeasures
Not to mention realizing that the construction of internal control mechanism is a systematic project, which cannot be accomplished overnight? Machine-controlled air defense? The best combination of. Therefore, to carry out the risk internal control system and deepen the construction of internal control mechanism, efforts should be made to change concepts, innovate mechanisms and improve methods. By standardizing the work flow, clarifying the post responsibilities and preventing and controlling the dynamic risks, the power restriction will run through the whole process of departmental power operation, ensuring the standardized, transparent and efficient operation of various powers, and stepping out of a standard law enforcement, risk prevention, honesty and efficiency? Leading the team, grasping income and ensuring stability? A new way.
(1) Strengthen leadership, pay attention to guidance, and establish the concept of risk self-control. To implement the risk internal control information system and deepen the construction of internal control mechanism, the top leaders must take the lead personally, each team should be responsible for the division of labor, and middle-level cadres should take the lead in setting up risk prevention and control information officers in different categories, so as to extend the tentacles of risk control to all posts and power operation links and realize full coverage and seamless connection of risk internal control. In addition, through formal development? Law-abiding, dedication? Special education activities, while improving the coverage and influence of risk education, constantly enhance the post risk awareness of grassroots tax cadres. Everyone should bear in mind that posts have responsibilities and rights are risky, and consciously enhance the concept of law and discipline, risk prevention awareness and self-protection ability.
(two) sort out the functions and powers, clear job responsibilities, improve the system of clear powers and responsibilities. Around the exercise of tax law enforcement power and administrative management power, according to the specified post functions, a set of "Risk Internal Control Informatization Construction Manual" is formulated to sort out the work responsibilities, statutory authority and operational procedures of various departments, posts and personnel, clarify their respective rights and responsibilities in handling related businesses, realize the organic combination of rights, posts, responsibilities and systems, and form a complete system of rights and responsibilities, and perform their respective duties. At the same time, strictly divide the scope of use of different powers, and establish a working mechanism with clear powers and responsibilities, and all aspects of power operation complement, contact, restrict and balance each other.
(3) Process control, overall control and standardization of power operation procedures. On the basis of sorting out the post responsibilities, according to the power matters and ways of using power of different departments, according to the requirements of relevant constraints, carefully analyze all power matters, ways of using power and the function, structure, distribution and operation law of each power matter, find out the power base, highlight key positions, key parts and important links, clarify the power operation track, and draw a set of post power operation diagram with complete process, clear links and accurate expression. Change the exercise process of power into the process of doing things according to the process, and implement trace management, process monitoring and whole process control, thus establishing the power operation process of mutual restriction between posts, linkage restriction between procedures and linkage restriction between departments.
(four) risk investigation, grade evaluation, the implementation of dynamic risk management. On the basis of personal risk self-examination, take? Unit joint inspection, external help inspection, department supervision and organization audit? In other aspects, carefully analyze and find risk nodes from five aspects: ideological and moral risk, policy and regulation risk, business skill risk, system and mechanism risk, and post responsibility risk, and establish a risk management ledger after organization review and check, and make it public in time. On this basis, according to the frequency of power operation, the size of human factors, the extent of discretion, the loopholes in the system and mechanism, the degree of harm and loss, etc. , scientifically and reasonably classify and evaluate the risk points, quantify, calculate and sort the risk degree, and determine the high, medium and low risk points respectively, which is convenient for effective risk control in practical work.
(V) Clear responsibilities, improve measures and fully implement risk self-control. According to the identified risk points, identify the key to the problem, take post responsibility as the basic point, business process as the main line and system implementation as the plane, and take targeted prevention and control measures. For low-risk points, through positive guidance, negative warning, cultural edification, legal education and so on. Enhance the awareness of honesty and self-discipline and build a strong ideological defense line; For intermediate risk points, it is necessary to strengthen post prevention and control and implement standardized management to achieve the purpose of preventing risks; For high-risk points, we will focus on strengthening process control, and separate the work processes and responsibilities such as decision-making and implementation, examination and approval and audit, implementation and supervision according to work links and business characteristics, and restrict and supervise each other.