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一、推进财政内部控制建设的背景内部控制最初是应用于企业内部风险管理的一种手段,强调通过制度规范、流程优化,实现差错自纠、风险防控的目的。近年来随着内部控制理论及应用外延不断扩张,开始逐渐成为政府部门强化权力运行制约、防范廉政风险的一种重要手段。十八届五中全会明确提出健全惩治和预防腐败体系,财政部也于2012年颁发了《行政事业单位内部控制规范》,云南省财政厅、南京市财政局等财政部门纷纷开展
First, to promote the internal control of financial construction Internal control was originally used as a means of internal risk management, emphasizing the adoption of institutional norms, process optimization, error correction, risk prevention and control purposes. In recent years, with the continuous expansion of the theory and application of internal control, it has gradually become an important means for government departments to strengthen the restriction of power operation and prevent the risks of clean administration. The Fifth Plenary Session of the 18th CPC Central Committee clearly proposed a sound system for punishing and preventing corruption. The Ministry of Finance also promulgated the “Code of Internal Control for Administrative Institutions” in 2012, and the financial departments such as Yunnan Provincial Department of Finance and Nanjing Municipal Bureau of Finance have successively carried out