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我国的社会主义市场经济体系的重要构成是行政事业单位,其担负着实现和维护社会公共利益、提供公共服务、管理公共事务等方面的社会职能。由于行政事业单位为社会所提供公共服务质量的高低直接关乎着国计民生,所以加强内其部控制工作格外重要。但是,长期以来,社会的主要注意焦点一般都是集中在企业内部控制体系的建设上,却忽略完善行政事业单位经济业务的内部控制。经过近几年的改革,行政事业单位经济活动以及财务管理水平的合规合法性在总体上大大提升。然而有些单位还是存在管理体系设计不完善,监督走过场,在实际中执行不到位等问题。所以,有必要建立健全内部控制体系,以此来进行堵塞漏洞、消除隐患,防止出现重大经济活动风险。
The important composition of China’s socialist market economy system is the administrative institution, which undertakes the social functions of realizing and safeguarding social public interests, providing public services and managing public affairs. Since the quality of public services provided by the public service units for the public directly affects the national economy and people’s livelihood, it is especially important to strengthen the control over their internal affairs. However, for a long time, the main social attention has been focused on the construction of internal control systems, but neglected to improve the internal control over the economic operations of administrative units. After the reform in recent years, the compliance and legitimacy of the economic activities of administrative units and the level of financial management have been greatly enhanced. However, some units still have some problems such as the imperfect management system design, the supervisory oversight, and the lack of implementation in practice. Therefore, it is necessary to establish and improve the internal control system in order to plug the loopholes, eliminate hidden dangers and prevent the risks of major economic activities.