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事业单位内部控制制度的设计首先要根据内部控制的内容确定关键控制点,抓住关键的控制点去设计内部控制制度。本文从COSO框架出发,以昆山为例,深入剖析事业单位内部控制制度的设计,以期强化行政事业单位内部控制研究,建立健全适合行政事业单位特点和管理模式的内部控制体系,完善行政事业单位财务管理机制。
The design of the internal control system of public institutions must first determine the key control points according to the contents of internal control and grasp the key control points to design the internal control system. This paper, starting from the COSO framework and taking Kunshan as an example, deeply analyzes the design of the internal control system of the institutions, with a view to strengthening the research on internal control of the administrative institutions, establishing and perfecting the internal control system suitable for the characteristics and management mode of the administrative institutions, Management mechanism.