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按照2011年3月发布的《中共中央国务院关于分类推进事业单位改革的指导意见》的要求,现有事业单位划分为三种类别。2012年11月发布的《行政事业单位内部控制规范(试行)》并未针对不同类别事业单位提出不同指导意见。生产经营类事业单位作为其中一个特殊类别,现阶段隶属于事业单位序列,但运营特点以及未来发展方向均是企业,其如何立足现状并着眼于未来构建一套符合自身的内部控制体系,是开展内部控制建设工作的关键所在。本文结合规范性文件要求及相关生产经营类事业单位实际,进行了一些粗浅思考。
In accordance with the requirements of the Guiding Opinions of CPC Central Committee and State Council on the Reform of Classified Units Promulgated in March 2011, the existing public institutions are divided into three categories. The “Regulations Governing Internal Control of Public Institutions (Trial)” promulgated in November 2012 did not provide different guidance for different types of public institutions. Production and management institutions as one of the special categories, at this stage belong to the sequence of institutions, but the operation characteristics and future development direction are enterprises, how to base themselves on the status quo and focus on the future to build a set of their own internal control system is to carry out The key to internal control construction. In this paper, with the requirements of normative documents and the relevant production and management institutions in practice, conducted some superficial thinking.