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近十年来,在我国社会经济的快速发展下,我国行政事业单位面临机遇与挑战,积极构建完善的内部控制制度成为实现行政事业单位可持续发展的重要内容与保障,只有如此,才能真正保证行政事业单位各项资产的安全性,才能保证各项财务信息的准确性,为行政事业单位开展各项经济活动奠定有力的基础与保障。根据财政部出台的《行政事业单位内部控制规范(试行)》,笔者结合对行政事业单位内部控制的分析与了解,于下文中简要提出自己的建议。
In the past ten years, with the rapid development of social economy in our country, administrative units in our country are faced with opportunities and challenges. Actively building a sound internal control system has become an important content and guarantee for the sustainable development of administrative units. Only in this way can we truly guarantee that administrative Institutions of various assets of the safety, in order to ensure the accuracy of the financial information for the administrative institutions to carry out various economic activities and lay a solid foundation and protection. According to “Regulations on Internal Control of Administrative Institutions” promulgated by the Ministry of Finance (Trial), the author briefly analyzes and understands the internal control of administrative institutions and makes his own suggestions briefly below.