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所谓行政事业单位内部控制是指为实标,从而采取有效的制度、措施对各项经济活动风险进行防范。行政事业单位内部控制的主要宗旨是保证经济活动的合法性,保证资产的安全性,保证财务信息的真实性,有效避免贪污犯罪现象的发生。因此,在新时期,行政事业单位需要清楚了解到这一重要意义,不断增强内部控制意识,完善内部控制制度,做好自我评价工作,真正推动行政事业单位内部控制的有效性与稳定性。本文主要从当前行政事业单位的内部控制中存在的问题角度入手,对内部控制的特点以及对策加以概述。
The so-called internal control of administrative institutions refers to the real standard, so as to take effective systems and measures to guard against the risks of various economic activities. The main purpose of the internal control of administrative institutions is to ensure the legitimacy of economic activities, ensure the safety of assets, ensure the authenticity of financial information, and effectively prevent corruption from happening. Therefore, in the new period, the administrative units need to clearly understand this important significance, constantly enhance their awareness of internal control, improve the internal control system, do a good job of self-evaluation, and truly promote the effectiveness and stability of internal control in administrative institutions. This article mainly from the point of view of the current problems in the internal control of administrative units to start with an overview of the characteristics of internal control and countermeasures.