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随着我国行政事业单位改革的深入,面对激烈的市场竞争和市场经济的发展,行政事业单位正在不断的探索和修正管理方法和手段。内部控制制度作为保障企事业单位实现经营目标的有效管理途径,近年来行政事业单位管理者也渐渐重视本单位的内部控制制度的建立和完善。2012年11月29日,财政部以财会〔2012〕21号印发《行政事业单位内部控制规范(试行)》,于2014年1月1日开始实行。行政事业单位应该建立和完善自己本单位的内部控制制度。本文围绕行政事业单位在内部控制建设方面的突出问题,并针对问题产生的原因提出一些改进意见以帮助行政事业单位完善内部控制制度。
With the deepening of the reform of administrative units in our country, in the face of fierce market competition and the development of market economy, administrative institutions are constantly exploring and amending management methods and means. As an effective management approach to guarantee that enterprises and institutions realize their business objectives, the internal control system has gradually attached importance to the establishment and improvement of its own internal control system in recent years. On November 29, 2012, the Ministry of Finance issued the “Standard for Internal Control of Administrative Institutions (Trial Implementation)” with the Accounting [2012] No. 21 and came into effect on January 1, 2014. Administrative units should establish and improve their own internal control system. This article focuses on prominent problems in the construction of internal control of administrative units and puts forward some suggestions for improving the internal control system for the administrative units.