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近年来我国政府部门风险频发,凸显出政府部门内部控制之薄弱。如何构建我国政府部门内部控制体系已经成为一个社会关注的重要课题。相对于企业内部控制,政府部门由于业务活动的特殊性与复杂性,其内部控制建设的研究更需要引起重视和投入力量。此次,深圳市交通运输委员会作为先行者,对政府部门内部控制体系建设进行了积极探索和有益实践,希望为我国行政事业单位内部控制规范和相关指引的制定提供参考,并为行政事业单位推行内部控制体系建设工作提供借鉴和经验。
In recent years, the risks of government departments in our country are frequent, highlighting the weak internal control of the government departments. How to construct the internal control system of government departments in our country has become an important topic of social concern. Compared with the internal control of enterprises, due to the particularity and complexity of the business activities, the government departments need more attention and investment in the research of internal control construction. This time, Shenzhen Transportation Commission, as a forerunner, actively explored and beneficial practices in the construction of internal control system of government departments, hoping to provide reference for the formulation of internal control norms and related guidelines for the administrative units in our country and to promote the internal operation of administrative units Control system construction to provide reference and experience.