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自《行政事业单位内部控制规范(试行)》发布以来,我国各级行政事业单位的内部控制工作取得了十分显著的效果。内部控制在事业单位的财务管理活动中起到了重要的规范作用。如何提高事业单位内部控制的有效性,是理论界和实务界都特别关注的。本文以陕西省某事业单位为例,就其内部控制的运用情况进行了详细阐述,并就事业单位内部控制的策略提出了相关建议。
Since the issuance of the “Standard for Internal Control of Administrative Units (Trial)”, the internal control work of administrative units at all levels in China has achieved remarkable results. Internal control has played an important normative role in the financial management activities of public institutions. How to improve the effectiveness of internal control in public institutions is of special concern to theorists and practitioners. In this paper, an institution in Shaanxi Province as an example, the use of its internal control were described in detail, and the internal control unit of the strategy put forward relevant recommendations.