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行政单位和事业单位统称为行政事业单位,他们都是具有一定特殊性的政府部门。正是因为其特殊性,行政事业单位在建设管理控制机制时会出现许多问题,如结构设置不合理、机制控制不健全、监督实施软弱等,从而不能对事业单位有效地实施风险控制。加强行政事业单位的内部控制,既有利于规范行政事业单位的行政行为,又有利于稳定风险管理机制的发展。本文主要从行政事业单位的特殊性出发,通过了解行政事业单位内部控制的主要内容和主要原则,并结合行政事业单位内部控制体系建设的现存问题、和建设目标,进行加强内部控制和风险评估的分析,并提出建议和改进措施。
Administrative units and institutions collectively referred to as the administrative institutions, they are all with a certain degree of government departments. Precisely because of its particularity, administrative institutions will encounter many problems in the construction of management control mechanism, such as unreasonable structural arrangement, imperfect control mechanism and weak supervision and implementation, so that they can not effectively carry out risk control over public institutions. Strengthening the internal control of administrative institutions is not only conducive to standardize the administrative actions of administrative institutions, but also conducive to stabilizing the development of risk management mechanism. Based on the particularity of the administrative institutions, this article through the understanding of the main contents and main principles of the internal control of the administrative institutions, combined with the existing problems in the construction of the internal control system of the administrative institutions and the construction goals, to strengthen the internal control and risk assessment Analysis, and make recommendations and improvement measures.