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2015年12月21日,财政部发表了《关于加强财政内部控制工作的若干意见》,明确提出各地方财政要结合当地实际情况顶层设计内部控制基本制度,将业务、流程进行分类,明确内部控制制度的适用范围及控制目标,提出内部控制的主要要素和应当遵循的原则,明确专项风险内部控制的种类、方法、主要内容以及职责分工。要科学制订符合本单位实际情况的内部控制办法和操作规程。
On December 21, 2015, the Ministry of Finance issued Several Opinions on Strengthening Internal Control over Finance, clearly stating that each local finance should design the basic system of internal control based on the actual conditions in the local area to classify its business and processes and clarify the internal control The scope of application of the system and the control objectives, put forward the main elements of internal control and the principles that should be followed, and clarified the types, methods, main contents and responsibilities of internal control of special risks. It is necessary to scientifically formulate internal control measures and operating procedures in line with the actual conditions of the unit.