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近年来,虽然行政事业单位财务管理水平和经济活动的合规合法性总体上得到不断提升,但行政事业单位的内部控制仍存在很多不足,主要表现在内控意识相对薄弱,特别是“一把手”的内控意识淡薄、预算编制和执行脱节、资产管理无序、责、权、利划分不明确,基建管理混乱等现象。针对这些问题,行政事业单位应遵循行业规章制度,完善内部控制,建立健全内部权力的制约机制,强化管理、建立透明的信息体系,实现相对健全的内部控制制度,有效的防止国有资产的流失,杜绝贪污、腐败,促进行政事业的健康发展。
In recent years, though the level of financial management of administrative units and the compliance and legitimacy of their economic activities have generally been on the rise, there are still many deficiencies in the internal control of administrative units, which are mainly manifested in the relatively weak internal control awareness, in particular, "Weak internal control awareness, out-of-date budgeting and execution, disorderly asset management, unclear responsibilities, rights and benefits, and disruption of infrastructure management. In response to these problems, the administrative institutions should follow the rules and regulations of the industry, improve internal control, establish and improve the internal power restriction mechanism, strengthen management, establish a transparent information system, achieve a relatively sound internal control system, effectively prevent the loss of state assets, Put an end to corruption and corruption and promote the healthy development of administrative undertakings.