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最近,财政部在2014年1月1日起实行《行政事业单位内部控制规范(试行)》的基础上,又发布了《关于全面推进行政事业单位内部控制建设的指导意见》(以下简称《意见》)。该《意见》指出:“内部控制尚未建立或内部控制制度不健全的单位,必须于2016年底前完成内部控制的建立和实施工作……到2020年,基本建成与国家治理体系和治理能力现代化相适应的,权责一致、制衡有效、运行顺畅、执行有力、
Recently, the MOF issued the ”Guidance Opinion on Promoting the Construction of Internal Control in Administrative Institutions“ (the ”Opinions“ hereafter) on the basis of implementing the ”Standard for Internal Control of Administrative Institutions (Trial Implementation)“ from January 1, 2014 ”). The Opinions pointed out: "Units that have not yet set up internal control systems or have inadequate internal control systems must complete the establishment and implementation of internal control by the end of 2016 ... By 2020, basic construction and modernization of state governance systems and governance capabilities Adaptable, consistent power and responsibility, effective checks and balances, smooth operation, effective implementation,