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随着我国公共体制改革的不断深入,国库集中支付制度也得到了广泛的推广和实施。在行政事业单位中国库集中支付机制也正在实施,它与行政事业单位的内部控制体系应该是相辅相成的关系,但是,在实际中国库集中支付制度与内部控制体系并没有相互促进,而是出现了许多障碍和问题,是两者的协调关系得到了破坏。因此,笔者将以国库集中支付制度下行政事业单位内控机制存在的问题为切入点,进一步探讨完善和强化行政事业单位在集中支付制度下的内部控制体系的举措及建议。
With the continuous deepening of the public system reform in our country, the central treasury centralized payment system has also been widely promoted and implemented. The centralized payment mechanism of China Treasury in the administrative institution is also being implemented, and it should be complemented by the internal control system of the administrative institutions. However, in reality, the centralized payment system in China and the internal control system did not promote each other, but emerged Many of the obstacles and problems are the undermining of the coordination between the two. Therefore, the author will focus on the existing problems of the internal control system of the administrative units under the centralized treasury payment system, and further discuss the measures and suggestions for improving and strengthening the internal control system of the administrative units under the centralized payment system.