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在2012年11月,财政部印发了《行政事业单位内部控制规范(试行)》,它是行政事业单位财务管理改革和内部控制管理的重大举措。本文通过对它的学习和思考,结合行政事业单位实际情况,提出了行政事业单位对《行政事业单位内部控制规范(试行)》不愿实施、难以实施等具体问题,并对解决问题的办法进行了讨论。
In November 2012, the Ministry of Finance issued the “Standard for Internal Control of Administrative Institutions (Trial)”, which is a major measure for the financial management reform and internal control management of administrative institutions. Through studying and thinking about it and combining with the actual situation of administrative institutions, this paper puts forward some specific problems such as the unwillingness to implement and the difficult implementation of “the internal control norms of administrative institutions (Trial)” of administrative institutions and the ways to solve the problems Discuss.