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当下经济市场的快速发展逐渐暴露了很多财务风险,尤其是诸多行政事业单位工作效率不高、甚至以权谋私等情况显示出我国行政事业单位内部控制制度的巨大漏洞。从《会计法》到《行政事业单位内部控制规范》的颁布,对我国各级财政部门提出应当依据当前我国政治体制改革的总体要求,建立合理完整的单位内部控制制度。
The rapid development of the current economic market gradually exposed a lot of financial risks. In particular, the administrative efficiency of many administrative units is not high, and even the case of using power for personal gains and losses shows the huge loopholes in the internal control system of our country’s administrative institutions. From the “Accounting Law” to the promulgation of “norms of internal control of administrative institutions”, the financial departments at all levels in China proposed that a reasonable and complete internal control system of units should be established based on the general requirements of the current political system reform in our country.