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国家财政部在2014年1月明确开始实施《行政事业单位内部控制规范(试行)》。但是由于行政事业单位具有特殊性,很多单位在实践中并未真正建立起适合自身的内控制度体系。本文在分析行政事业单位建立内控制度必要性的基础上,发现实践中存在的问题,并提出构建内控制度的办法,从而给未建立内控制度体系的单位提供思路。
In January 2014, the Ministry of Finance explicitly started to implement the “Standard for Internal Control of Administrative Institutions (for Trial Implementation).” However, due to the special nature of administrative units, many units in practice did not really establish their own system of internal control system. Based on the analysis of the necessity of establishment of internal control system in administrative institutions, this paper finds out the problems in practice and puts forward the methods of constructing internal control system so as to provide ideas to the units that have not established the internal control system.