浅谈内部会计控制规范在海事系统收费征管中的应用

海事系统作为行使海事执法职能单位,经费实行自收自支,正常运转离不开各海事局征收的船舶港务费。各海事局船舶港务费要保证足额征收、及时上缴,不发生漏收、挪用、侵占现象,必须建立货币资金内部会计控制制度。货币资金内部会计控制制度要求明确收费单位和财会部门的职责、权限,办理货币资金业务的不相容岗位相分离,不能由一人办理船舶港务费收取的全过程。收费单位和财会部门要制定收费内部稽核制度,保证对收费过程监督、控制。

An Approach to the Application of the Interior Accountant Control System in the Administration of charges in China MSA

As marine law enforcing body, China MSA, with its expense paid by its earning, totally relies port charges for vessels. In order to ensure adequate levy, timely submission, complete coverage, preventing use for other purposes, unlawful occupation, Currencies interior accountant control system (CIACS) must be established. CIACS requires defined responsibilities of charge units and financial department, extent of authority, separating the opposable post in currencies operation, disallowing only one staff dealing with port charges in the whole process. Charging units as well as financial department shall work out interior checking system, ensuring supervision and control for the whole charging process.