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2012年11月29日,财政部正式发布《行政事业单位内部控制基本规范(试行)》,这是我国行政事业单位在内部控制方面的一次重要的改革举措,对我国行政事业单位提高内部管理水平,有效构建自身内部控制体系,加强风险防控机制起了到举足轻重的作用;2015年12月财政部又发文《关于全面推进行政事业单位内部控制建设的指导意见》,针对我国行政事业单位在内部控制建设实施过程中存在的部分单位重视不够、制度建设不健全、发展水平不平衡等等问题做了更为明确的指导意见,对我国行政事业单位内控的有效建设和运行起到了非常重要的作用。本文旨在对我国行政事业单位内控发展的现状做进一步的剖析,使内控在认识清楚的基础更好地建设和实施。
On November 29, 2012, the Ministry of Finance officially promulgated the “Basic Norms of Internal Control of Administrative Institutions (Trial)”, which is an important reform measure of our country’s administrative institutions in the aspect of internal control. It improves the internal management level of our administrative institutions , Effectively building its own internal control system and strengthening the risk prevention and control mechanism played a decisive role. In December 2015, the Ministry of Finance issued a document, “Guiding Opinions on Promoting the Construction of Internal Control in Administrative Institutions” in an all-round way. In response to the internal administrative institutions in our country, Some problems existed in the control construction and implementation, such as inadequate attention paid by some units, unsound system construction, unbalanced development level, etc., played a very clear guiding role and played a very important role in the effective construction and operation of the internal control system of our country’s administrative institutions . The purpose of this paper is to further analyze the status quo of the development of internal control in China’s administrative institutions so that the internal control can be better constructed and implemented on the basis of a clear understanding.