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行政事业单位普遍没有建立起内部控制体系,存在以财务管理制度代替内部控制制度的倾向,即便存在内部控制制度,控制方法和措施也简单。行政事业单位对内部控制不了解,对其重要性认识不够,人员素质不能适应内部控制的要求,缺少对内部控制的评价与监督机制,是行政事业单位没有能够建立内部控制的主要原因。为此,要强化内部控制的全员意识,强化单位负责人在内部控制建立和完善过程中的主导地位,发挥行政主管部门的指导作用,加强内部审计,确保内部控制得以有效执行。
Administrative institutions generally do not establish an internal control system, there is a financial management system instead of the internal control system tendency, even if there is an internal control system, control methods and measures is also simple. The main reason that administrative institutions fail to establish internal control is that administrative institutions do not understand internal control, they do not have enough understanding of their importance, the quality of personnel can not meet the requirements of internal control, and the lack of evaluation and supervision mechanism of internal control. To this end, it is necessary to reinforce the full awareness of internal control, reinforce the dominance of the head of unit in the process of establishing and perfecting internal control, give play to the guiding role of administrative departments, strengthen internal audit and ensure the effective implementation of internal control.