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内部控制是由行政事业单位的领导层和全体员工实施的、旨在提高行政事业单位管理服务水平和风险防范能力,促进单位可持续发展,维护社会主义市场经济秩序和社会公众利益,实现行政事业单位管理服务目标所制定的政策和程序。如何有效解决当前行政事业单位内部控制中存在的问题,进一步充分发挥内部控制制度对行政事业单位管理的促进作用,防范财务风险、提高管理水平、严格财经纪律有着重要的现实意义。
Internal control is implemented by the leadership of the administrative units and all employees to improve administrative services and risk prevention capabilities of administrative units, promote sustainable development of units, safeguard the order of the socialist market economy and public interests, and achieve the goal of administrative work The policies and procedures set out by the unit’s management service objectives. How to effectively solve the problems existing in the internal control of the administrative units, to give full play to the internal control system to promote the role of administrative institutions to prevent financial risks, improve management, strict financial and economic discipline has an important practical significance.