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内控是经济发展的产物,其最基本的思想是实行内部牵制,防止舞弊行为的发生。最早起源于美国的20世纪40年代,90年代后随着我国经济的发展,内控被引进我国,在2006年我国成立了企业内部控制标准委员会,2008年五部委颁布了《企业内部控制基本规范》。相对于企业,行政事业单位内部管理起步较晚,财政部在2012年11月颁布了《行政事业单位内部规范试行》,自2014年1月1日起执行。2年过去了,内控在行政事业单位制定与运行的如何?本文在阐述内控在行政事业单位发挥重要作用的前提下,也客观地分析了当前内控管理在行政事业单位存在的一些问题,并提出了一些改进措施作为探讨。
Internal control is a product of economic development. Its most basic idea is to exercise internal control to prevent fraud from happening. The earliest origins in the United States in the 1940s, 90s with the development of our economy, internal control was introduced into our country, in 2006 our country set up an internal control standard committee, in 2008 five ministries promulgated the “basic norms of internal control” . Compared with the enterprises, the internal management of the administrative institutions started late, and the Ministry of Finance promulgated the “Internal Standard Trial Implementation of Administrative Institutions” in November 2012, starting from January 1, 2014. Two years have passed, what are the internal controls in the formulation and operation of the administrative units? This paper elaborates on the premise that the internal control plays an important role in the administrative units, and also objectively analyzes some existing problems of the internal control management in the administrative units, and puts forward Some improvements as a discussion.