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行政事业单位内部控制,是行政事业单位管理顺应社会发展的必然产物,社会越发达,时代越进步,相应制度就越需要完善.随着2012年财政部发布《行政事业单位内部控制规范》,行政事业单位内控建设正式启动并逐步的实施,2016年各行政事业单位按照统一部署基本都建立了自己的内部控制制度,对于各行政事业单位优化公共服务目标,确保各项资金安全运行、提高资金使用效率,保障单位管理的合法合规、资产安全完整,财务报告及相关信息真实完整起到了积极的作用。本文旨在从行政事业单位内部控制制度建立和执行方面存在的问题,以及相应的改进措施方面谈几点看法。
The internal control of the administrative institutions is the inevitable product of the management of the administrative institutions in conformity with the social development. The more advanced the society and the more advanced the times, the more the corresponding systems need to be perfected. With the promulgation of the “Internal Control Norms of Administrative Institutions” by the Ministry of Finance in 2012, In 2016, all administrative units established their own internal control system in line with the principle of unified deployment, optimized the public service targets for all administrative units, ensured the safe operation of various funds and increased the use of funds Efficiency, safeguarding the legal compliance of unit management, asset safety and integrity, and financial reporting and related information have truly played a positive role. This article aims to talk about the problems in the establishment and implementation of the internal control system of administrative units and the corresponding improvement measures.