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相较于企业,事业单位的收入大部分来源于国家行政拨款,经济业务活动复杂性较低,这使得其内部控制工作相对落后,各项统计数据打架、物资采购金额超标、财政预算和项目执行等公共服务效率低下的问题比较突出,对国有资产流失及贪污腐败等严重事件的防控力度有待加强。现阶段,依照《行政事业单位内部控制规范(试行)》的内容,构建和完善内部控制体系已经成为事业单位的一项重点工作,为此本文将就此展开探讨。
Compared with the enterprises and public institutions, most of their income comes from the state administrative appropriation and the complexity of economic activities is relatively low, which makes their internal control work is relatively backward, the statistics fights, the material procurement amount exceeds the standard, the budget and the project execution The problems of inefficient public services such as public security are prominent. The prevention and control of such serious incidents as the loss of state-owned assets and corruption are to be strengthened. At this stage, building and improving the internal control system has become a key task of public institutions in accordance with the “Internal Control Norms of Administrative Units (Trial)”, and this article will explore this issue.