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行政事业单位与企业不同,不管是在经营性质还是运营方式上,都有着显著的差别,因此行政事业单位的内部控制也与一般企业不同,为了规范其内部控制,财政部早在2012年发布了《行政事业单位内部控制规范》(试行),该规范分为总则、风险评估、控制方法、业务层面内部控制、单位层面内部控制、评价和监督等内容,并且已经从2014年1月1日开始施行,由此可见加强与规范行政事业单位内部控制的重要性。本文先分析行政事业单位的特点,再重点探讨我国行政事业单位中内部控制存在的问题,最后,针对这些问题提出了几点建议。
Administrative units and enterprises are different, whether in the nature of the operation or mode of operation, there are significant differences, so the internal control of public institutions and general business is different, in order to regulate its internal control, the Ministry of Finance as early as 2012 released “Standard for Internal Control of Administrative Institutions” (for Trial Implementation), which is divided into general principles, risk assessment, control methods, internal control at the operational level, internal control at the unit level, evaluation and supervision, etc. and has been implemented from January 1, 2014 Therefore, we can see the importance of strengthening and standardizing the internal control of administrative institutions. This paper first analyzes the characteristics of administrative institutions, and then focuses on the problems of internal control in the administrative institutions in our country. Finally, some suggestions are put forward for these problems.