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2008年财政部新颁布的《企业内部控制基本规范》,这对我国企业的内控制度来说是一个划时代的重大改革举措,同时,也对交通事业单位内部财务控制制度有着重要的启示作用。交通事业单位的内部控制制度有其自身的特点,存在某些不完善之处,因而应以新的基本规范为指导,进行相应的制度建设。只有加强交通事业单位内部控制制度建设,才能避免因内控失效而给国有资产和单位遭受损失。
The “Basic Norms for Enterprise Internal Control” newly promulgated by the Ministry of Finance in 2008 is an epoch-making major reform measure for the internal control system of enterprises in our country. At the same time, it also plays an important enlightenment role in the internal financial control system of transport enterprises. The internal control system of the transport enterprises has its own characteristics and some imperfections. Therefore, it is necessary to take the new basic norms as guidance and carry out corresponding system construction. Only by strengthening the construction of the internal control system of the transport enterprises can we avoid the loss of state-owned assets and units due to the failure of internal control.