行政事业单位内部控制评价工作体系构建

• 作 者: 郭琛
• 机 构: 东北林业大学,
• 出 处: 环球市场信息导报
• 发表日期: 2017年06期

截至2016年年底,我国大部分行政事业单位已完成了单位内部控制基础性评价工作。2017年1月25日,财政部发布《关于印发行政事业单位内部控制报告管理制度通知》,要求我国各行政事业单位于2017年年底完成内部控制评价工作并提交内控评价报告。然而,现阶段,除基础性评价外,单位内控评价并没有出台相应的指导性文件,这在一定程度上给各单位内控评价工作的实施带来了困难。所以,本文将构建完整的单位内控评价体系,指导各单位进行单位内控评价工作。

By the end of 2016, most of the administrative units in our country have completed the basic evaluation of internal control of units. On January 25, 2017, the Ministry of Finance promulgated the “Notice on Printing and Issuing the Management System of Internal Control Reports of Administrative Units”, requiring all administrative units in China to complete the evaluation of internal control and submit internal control evaluation reports by the end of 2017. However, at this stage, apart from the fundamental evaluation, there is no corresponding guidance document issued by the internal control evaluation of the unit, which has, to a certain extent, brought difficulties to the implementation of the internal control evaluation work of all units. Therefore, this article will build a complete internal control evaluation system to guide all units to carry out internal control evaluation work.