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2012年11月29日,财政部颁布《行政事业单位内部控制规范(试行)》(以下简称《内控规范》),并要求2014年1月1日起在全国各级行政事业单位正式实施。至今两年多的时间,通过学习结合日常工作,我对行政事业单位内控存在问题及有效措施有了一些认识,现总结如下:行政事业单位内部控制指“单位为实现控制目标,通过制定制度、实施措施和执行程序,对经济活动的风险进行防范和管控”。
On November 29, 2012, the Ministry of Finance promulgated the “Standard for Internal Control of Administrative Institutions (Trial Implementation)” (hereinafter referred to as the “Internal Control Specification”) and demanded that the administrative units at all levels in the country be officially implemented as of January 1, 2014. So far, more than two years have passed since learning and combining with daily work. I have got some understanding of the existing problems and effective measures of internal control of administrative institutions. The summary is as follows: Internal control of administrative institutions means that “units, in order to achieve their control objectives, , Implement measures and implement procedures to prevent and control the risks of economic activities. ”