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行政单位内部控制是政府部门管理的组成部分,是指行政单位为履行职能、实现总体目标而建立的保障系统,它由内部控制环境、风险评估、内部控制活动、信息及其沟通和内部控制监督等要素组成,并体现为与行政、管理、财务和会计系统融为一体的组织管理结构、政策、程序和措施等,是行政单位为履行职能、实现总体目标而应对风险的自我约束和规范过程。
The internal control of the administrative unit is an integral part of the management of the government department and refers to the security system established by the administrative unit for performing its functions and achieving the overall objective. It consists of the internal control environment, risk assessment, internal control activities, information and communication and internal control supervision And other elements of the organization, which are embodied in the organization and management structure, policies, procedures and measures that are integrated with the administrative, management, financial and accounting systems. They are the self-restraint and standardization process of the administrative units in response to risks in order to fulfill their functions and achieve the overall goal .