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行政事业单位作为政府职能的实际承载者,它在我国社会中的地位越来越不容忽视。特别是最近几年,随着我国经济的迅猛发展,行政事业单位在经济建设过程中起到了关键性的作用。《行政事业单位内部控制规范》(试行)(简称《单位内控规范》)的颁布,标志着我国行政事业单位内部控制制度已经蓬勃发展起来。为了避免和其他传统单位内部控制有一样的弊端,行政事业单位在风险导向视角下的的内部控制已是大势所趋,同时行政事业单位内部审计也面临着前所未有的挑战。
As the actual carrier of government functions, administrative units have become more and more important in our society. Especially in recent years, with the rapid economic development in our country, administrative units play a crucial role in the process of economic construction. The promulgation of “Standard for Internal Control of Administrative Institutions” (for Trial Implementation) (“Standard for Internal Control of Units”) marks the vigorous development of the internal control system of administrative institutions in our country. In order to avoid the same drawbacks as the internal control of other traditional units, the internal control of administrative units under the risk-oriented perspective is the trend of the times and the internal auditing of administrative units is also facing unprecedented challenges.