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为了保证经济活动合法合规,资产安全和使用有效,财务信息真实完整,有效防范舞弊和预防腐败,根据《中华人民共和国会计法》《中华人民共和国预算法》等法律法规和相关规定,财政部制定了《行政事业单位内部控制规范(试行)》,自2014年1月1日起施行。内部控制制度是现代管理理论的重要组成部分,国际上已成共识。我国行政事业单位的内部控制制
In order to ensure the legal compliance of economic activities, effective asset safety and utilization, true and complete financial information, fraud prevention and corruption prevention effectively, according to the laws and regulations such as the Accounting Law of the People’s Republic of China and the Budget Law of the People’s Republic of China, the Ministry of Finance Formulated the “Standard for Internal Control of Administrative Institutions (Trial)”, effective from January 1, 2014. The internal control system is an important part of modern management theory and has reached a consensus in the world. The Internal Control System of Administrative Units in China