论文部分内容阅读
根据《中华人民共和国会计法》、《中华人民共和国预算法》等法律法规和相关规定,财政部于去年底颁布了《关于印发〈行政事业单位内部控制规范(试行)〉的通知》(财会[2012]22号)(以下简称为《内控规范》),为各级行政事业单位经济活动提出了规范化内部控制标准,并要求自2014年1月1日开始施行。这是新形势下推进行政事业单位经济行为法制化和管理工作规范化建设的重要举措。
According to the Law of the People’s Republic of China on Accounting and the Budget Law of the People’s Republic of China and other relevant laws and regulations, the Ministry of Finance issued the Circular on Printing and Distributing the Standard for Internal Control of Administrative Institutions (Trial Implementation) at the end of last year (Cai Kuai [ 2012] No. 22) (hereinafter referred to as the “Internal Control Specification”), which sets forth the standardized internal control standards for the economic activities of administrative units at all levels and requires them to be implemented on January 1, 2014. This is an important measure to promote the legalization of economic activities and the standardization of management in the administrative institutions under the new situation.