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2012年11月29日,财政部以财会[2012]21号发布《行政事业单位内部控制规范(试行)》,该规范自2014年1月1日起施行。《内控规范》的颁布和实施,标志着我国行政事业单位的内部会计控制建设水平,又有了新的提高。在新形势下,该《内控规范》必将进一步规范我国行政事业单位的内部会计控制,并在此文件的指导下,形成单位规范运转、有序执行的工作态势,这不仅能有效防范权力腐败和利益勾结,也能极大地提高行政事业单位提供公共服务的效率与质量。本文主要在分析基层行政事业单位内部会计控制中存在的问题基础上,进一步探讨了解决这些问题的策略,以供参考。
On November 29, 2012, the Ministry of Finance promulgated the “Standard for Internal Control of Administrative Institutions (Trial Implementation)” with Cai Kuai [2012] No. 21, which came into force on January 1, 2014. The promulgation and implementation of “Internal Control Specifications” marked the new level of internal accounting control construction in our country’s administrative institutions. Under the new situation, the “Internal Control Regulations” will surely further standardize the internal accounting controls of administrative units in our country and, under the guidance of this document, form a working posture for the units to operate in a regulated and orderly manner. This not only effectively prevents power corruption Collusion with interests can also greatly improve the efficiency and quality of public service provided by administrative units. Based on the analysis of the problems existing in the internal accounting control of grass-roots administrative institutions, this paper further explores the strategies for solving these problems for reference.