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2007年我国财政部下发了《企业内部控制规范—基本规范》和17项具体规范(征求意见稿),作为企业加强内部控制的规范性文件。2012年11月又下发了《行政事业单位内部控制规范(试行)》的通知(财会[2012]21号),为提高行政事业单位内部管理水平,规范内部控制,加强廉政风险防控机制建设指明了方向,提出了要
In 2007, China’s Ministry of Finance issued the “Standard for Enterprise Internal Control - Basic Specifications” and 17 specific specifications (draft for comments) as regulatory documents for enterprises to step up internal control. In November 2012, a circular was issued (Cai Kuai [2012] No. 21) entitled “Standard for Internal Control of Administrative Institutions (Trial)”. In order to improve the internal management level of administrative institutions, standardize the internal control and strengthen the building of a mechanism for the prevention and control of corruption risks Pointed out the direction, proposed to be