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2012年11月我国财政部对外下发了《行政事业单位内部控制规范(试行)》。该《规范》自2014年1月起在全国范围内正式施行。本文围绕行政事业单位内部控制展开分析。从开展内部控制的重要性入手,探讨了行政事业单位建设内部控制机制的政策背景和常见误区,提出了完善内控机制的改进建议。希望能够对我国行政事业单位内部控制的发展提供参考建议。
In November 2012, the Ministry of Finance of our country issued the “Regulations on the Internal Control of Administrative Institutions (Trial)”. The “Code” since January 2014 onwards in the country. This article analyzes the internal control of administrative institutions. Starting from the importance of carrying out internal control, this paper discusses the policy background and common mistakes of the internal control mechanism of administrative institutions, and puts forward suggestions for improving the internal control mechanism. Hoping to provide reference for the development of internal control in our country’s administrative institutions.