论文部分内容阅读
《行政事业单位内部控制规范(试行)》(以下简称《规范》)将于2014年1月1日正式执行,在执行前的这段时间,行政事业单位须着重做好一些准备工作。优化内部环境便是其中之一,这是因为内部环境的好坏直接影响到内部控制的建设、影响到《规范》的顺利执行。文章借鉴COSO报告,依据《规范》,首先对内部环境构成要素进行了分析,然后对其存在的缺陷进行了研究,最后提出了优化的对策建议。
The Administrative Regulations on Internal Control (Trial) (hereinafter referred to as “the Code”) will be officially implemented on January 1, 2014. During the period prior to the implementation, the administrative institutions must focus on some preparatory work. Optimizing the internal environment is one of them. This is because the quality of the internal environment directly affects the construction of internal control and affects the smooth implementation of the “Code.” Based on the COSO report, the article first analyzes the components of the internal environment and then makes a study on its existing defects. Finally, it puts forward some suggestions on how to optimize the countermeasures.