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事业单位作为向社会提供公务服务的职能机构,承担着一定的政府职能。实行部门预算和集中支付,在内部控制建立与实施上,可以借鉴《企业内部控制基本规范》及相关配套指引的基本理念、原则、方法等。但由于事业单位在发展目标和经费管理体制上与企业有较大差别,因此应对事业单位内部控制进行探索,寻求适合事业单位特点的内部控制方法,以规范事业单位工作的开展,促进其事业发展目标的实现。
As a functional agency that provides public service to the public, the public institutions undertake certain government functions. The implementation of departmental budgets and centralized payment, in the establishment and implementation of internal control, can learn from the “basic norms of internal control” and related supporting guidelines of the basic concepts, principles and methods. However, due to the great differences between the institutions and the enterprises in the development goals and the funds management system, we should explore the internal control of the institutions and seek for the internal control methods that are suitable to the characteristics of the institutions in order to standardize the work of institutions and promote the development of their undertakings The realization of goals.