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为深入贯彻落实党中央关于构建权力制衡机制指导思想,全面推进财政部门内部控制建设,2015年12月4日,财政部出台了《财政部关于加强财政内部控制工作的若干意见》(财监〔2015〕86号,以下简称《意见》)。《意见》不仅从内部控制的组织领导、制度体系建设、执行机制、信息化建设,以及宣传教育等方面提供了指导意见,还为各级财政部门内控建设进程设定了“时间表”;同时,鼓励各地区进行差别化探索,支持先行先试。本期专题既全方位解读文件精神,系统梳理财政部门推进内部控制建设历程;又特别介绍了辽宁省财政厅、江西专员办在构建财政部门内部控制体系中的典型做法与经验,为各级财政部门推进内部控制体系建设提供借鉴与参考。
On December 4, 2015, the Ministry of Finance promulgated the “Opinions of the Ministry of Finance on Strengthening Internal Control over Finance” (Cai Ju [ 2015] No. 86, hereinafter referred to as “opinions”). The “Opinions” not only provided guidance from the organizational leadership of internal control, system construction, implementation mechanism, informatization construction and publicity and education, but also set a “time table” for the internal control of the financial departments at all levels. At the same time, we encouraged all regions to explore differentially and supported pilot projects. This special issue not only comprehensively interprets the spirit of the document, systematically combs the course of construction of internal control promoted by the finance department, but also introduces the typical practices and experiences of Liaoning Provincial Department of Finance and Jiangxi Commission Office in building the internal control system of the finance department, Department to promote internal control system to provide reference and reference.