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随着企业内部控制取得显著成效,加强行政事业单位的内部控制也逐渐受到重视。2012年11月,财政部以财会〔2012〕21号文件印发《行政事业单位内部控制规范(试行)》,并要求自2014年1月1日起施行。《行政事业单位内部控制规范(试行)》的颁布,给我国行政事业单位的内部控制实施提供了权威依据,本文就是在这种情况下,对关于行政事业单位内部控制的几个问题进行讨论,目的是为我国行政事业单位有效建设与实施内部控制提供帮助。
As the internal control of the enterprise has achieved remarkable results, more and more attention has been paid to strengthening the internal control of administrative units. In November 2012, the Ministry of Finance issued the “Code for Internal Control of Public Institutions (Trial Implementation)” with the document No. 21 of Finance and Accounting (2012) and demanded that it come into force on January 1, 2014. The promulgation of the “Standard for Internal Control of Administrative Institutions (for Trial Implementation)” provides an authoritative basis for the implementation of the internal control of administrative institutions in our country. This article is a discussion of several issues concerning the internal control of administrative institutions under such circumstances, The purpose is to provide assistance for our country’s administrative institutions to effectively construct and implement internal control.