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随着市场经济的发展,国家的政府部门越来越关注行政事业单位各项财政资金的合理分配和利用,且还将其和整个社会的经济发展联系在一起,尤其近期受到公众关注的薄熙来、刘志军等案件,更彰显了国家惩治腐败、严控国家资金使用的决心。行政单位需要构建合理的控制机制才能保证事业单位的资金发挥最大的效用,促进各项事业的顺利进行。为了能够将行政事业单位的内部控制规范化、合理化,国家出台了相关的法律条例,以规范其内部控制系统。文章通过大致介绍行政事业单位内部控制的特点和内涵,分析行政事业单位内部控制得不到提升的原因,进一步讨论如何加强行政事业单位内部控制。
With the development of the market economy, the government departments in the country are paying more and more attention to the rational distribution and utilization of various fiscal funds in the administrative institutions, and they are also linked with the economic development of the entire society. In particular, the recent public concern Liu Zhijun and other cases have even highlighted the determination of the state to punish corruption and strictly control the use of state funds. Administrative units need to build a reasonable control mechanism in order to ensure that the funds of public institutions play the greatest utility and promote the smooth progress of various undertakings. In order to be able to standardize and rationalize the internal control of administrative units, the state has promulgated relevant laws and regulations to regulate its internal control system. By introducing the characteristics and connotation of the internal control of the administrative institutions, the article analyzes the reason why the internal control of the administrative institutions can not be improved, and further discusses how to strengthen the internal control of the administrative institutions.