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党的十八大会议上,将完善行政事业单位公共服务职能作为头等大事提上议程,再次引发了社会对行政事业单位内部控制的关注。尤其是在市场经济高速发展的当下,政府需要进行职能的转变,以满足社会发展需求,作为政府下属的行政事业单位,也需要进一步加强内部控制建设,提高管理效率,更多地为社会做贡献。行政事业单位内部控制旨在确保资金的合法、安全、透明运行,增加资金使用效率,维护财产、物资等的完全完整,以及财务会计信息的真实、准确、可靠。这对于行政事业单位发展而言,是最重要的环节,需要采用行之有效的措施完成内部控制建设。
At the 18th CPC National Congress, the improvement of public service functions of administrative institutions as a top priority was put on the agenda, triggering again the concern of the community about the internal control of administrative institutions. Especially in the current rapid development of market economy, the government needs to change its functions to meet the needs of social development. As an administrative unit subordinate to the government, it is necessary to further strengthen the building of internal control, improve management efficiency and make more contributions to society . The internal control of the administrative institutions aims to ensure that the funds are legally, safely and transparently operated, the efficiency of capital utilization is enhanced, the complete integrity of property and materials, and the truthfulness, accuracy and reliability of financial and accounting information are maintained. This is the most important aspect for the development of administrative institutions and requires the effective measures to complete the construction of internal control.