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市场经济条件下,行政事业单位需要建立良好的内部控制制度,规范自身运行发展,以便为社会主体提供更好的服务。我国行政事业单位的改革正逐步开展,财政部于2012年11月通过了行政事业单位内部控制规范相关试行文件,对行政事业单位内部控制体系的构建提出了相关指导意见。本文以行政事业内部控制体系的构建为分析对象,首先分析了行政事业单位构建内部控制制度的必要性,其次指出了构建内部控制制度的目标、原则及执行方式,结合当前内部控制制度指出了体系构建中存在的问题,提出了构建内部控制体系的相关建议。
Under the condition of market economy, administrative institutions need to establish a good internal control system and regulate their own operation and development in order to provide better service to social subjects. The reform of administrative units in our country is being carried out step by step. The Ministry of Finance passed the relevant pilot documents on the internal control of administrative institutions in November 2012, and put forward relevant guidance on the construction of the internal control system of administrative institutions. This paper analyzes the construction of the internal control system of administrative work as an analysis object. First, it analyzes the necessity of establishing internal control system in administrative units. Second, it points out the objectives, principles and implementation methods of internal control system. In the light of the current internal control system, The problems in the construction, and put forward some suggestions to construct the internal control system.