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为进一步适应新预算法、政府会计改革、科研经费管理等外部政策环境变化,更好地符合现代国家治理的需要,财政部、教育部等陆续出台了《行政事业单位内部控制规范(试行)》、《关于全面推进行政事业单位内部控制建设的指导意见》、《教育部直属高校经济活动内部控制指南(试行)(教财厅[2016]2号)》等一系列文
In order to further adapt to the changes in the external policies such as the new budget law, government accounting reform and scientific research funding management, and to better meet the needs of modern state governance, the Ministry of Finance and the Ministry of Education promulgated the “Internal Control Norms of Administrative Institutions” Guiding Opinions on Promoting the Construction of Internal Control in Administrative Institutions in an All-Round Way, Guidelines for Internal Control over Economic Activities of Universities Directly Under the Ministry of Education (Trial Version) (QiaoChang [2016] No.2)