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随着全球经济的接轨,内控逐步在我国得到认可与发展。坦诚地说,企业对内控给予高度重视,并得到了很好的应用。行政事业单位属于我国政府下属职能部门,它具有较强的公益性与服务性,对内控的认识显然不如企业。近几年来,有关新闻与媒体报道了行政事业单位的高管以及相关财务人员的违法违纪案件,充分的证实了行政事业单位内控管理存在一定的瑕疵,严重地影响了行政事业单位的社会形象。所以有必要认真地仔细地思考下内控在行政事业单位的作用。
With the convergence of the global economy, internal control gradually gained recognition and development in our country. Frankly speaking, enterprises attach great importance to internal control and have been well applied. Administrative units belonging to the government departments under the functions of our government, it has a strong public service and service, the understanding of internal control is clearly not as good as the business. In recent years, relevant news and media reports on cases of violation of laws and regulations by senior executives of administrative units and related financial personnel fully substantiate the existence of certain flaws in the internal control of administrative units and seriously affect the social image of administrative units. Therefore, it is necessary to carefully and carefully consider the role of internal control in administrative institutions.