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随着市场经济管理的不断规范,行政事业单位职能改革不断深入,2012年11月29日,财政部发布《行政事业单位内部控制规范(试行)》(财会[2012]21号),2014年1月1日开始实施。五年来,事业单位通过自行梳理内部控制制度,查找管理问题与漏洞,重新制订内部控制制度并实施,逐步提高内部管理水平,规范内部控制制度,加强廉政风险防控机制的建设。本文通过对五年来事业单位实施内部控制规范尚存在的问题进行探讨,以更加清晰认识事业单位内部控制制度建设的重要性和其现实意义,从而促进我们更好地完善内控制度和加强内控制度的实施,避免“纸上谈兵、文件高挂”的现象发现。
With the continuous standardization of market economy management and the deepening reform of the functions of administrative units, on November 29, 2012, the Ministry of Finance promulgated the “Standard for Internal Control of Administrative Institutions (Trial)” (Cai Kuai [2012] No. 21), 2014 January 1 implementation. In the past five years, PSU sorted out the internal control system, found management problems and loopholes, reorganized and implemented the internal control system, gradually raised the level of internal management, standardized the internal control system and strengthened the establishment of an anti-corruption risk prevention and control mechanism. This article explores the problems existing in the implementation of internal control norms in the past five years in order to get a clearer understanding of the importance and practical significance of the construction of the internal control system in public institutions so that we can better perfect the internal control system and strengthen the internal control system Implementation, to avoid “paper talk, file hanging ” phenomenon found.