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从《企业内部控制基本规范》看出,规范中对于行政事业单位内部控制涉及得比较少,主要是针对企业而言,而《行政事业单位内部控制规范(征求意见稿)》的执行力度不够,再加上行政事业单位的经济业务比较简单,环节涉及也比较少,行政事业单位对于内部控制的意识比较薄弱,缺少严格的经费预算体系,内部控制的监管力度不够等问题,从而导致行政事业单位出现了某种程度的财务收支失衡、会计信息失真、资金挪用等严重现象。文章主要针对上述出现的问题,提出了几点相关的建议,建立符合行政事业单位的内部控制制度,并发挥内部控制对行政事业单位管理的促进作用,①以达到提高行政事业单位管理水平、防止财务风险等的目的。
From the “basic norms of internal control,” we can see that the norms are less involved in the internal control of the administrative institutions, mainly for the enterprises. However, the implementation of “the internal control norms of the administrative institutions (draft)” is not enough, Coupled with the administrative business units of the economy is relatively simple, involving less involved areas, administrative institutions for internal control awareness is relatively weak, the lack of strict financial budget system, inadequate supervision and control of internal control and other issues, leading to administrative units There have been some serious imbalances in financial revenues and expenditures, distortion of accounting information and misappropriation of funds. The article mainly aims at the problems mentioned above and puts forward some related suggestions, establishes the internal control system which accords with the administrative institution, and exerts the promotion effect of the internal control on the administration of the administrative institution. (1) In order to improve the management level of the administrative institution, Financial risk and so on.