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随着经济的不断发展,越来越多的企业重视到内部控制对于规范企业经营,防范企业舞弊所起到的重大作用。2012年l1月,财政部发布了《行政事业单位内部控制规范(试行)》,按照规范的要求,在我国上市公司等部分企业现行开始实习内部控制的基础上于2014年1月1日起在我国行政事业单位范围内全面实施,由此拉开了行政事业单位内控建设的大幕。完善行政事业单位的内部控制制度,有利于对行政事业单位的内部运行进行监控和调节,有效实现对权利运行的监督和调节,对于我国社会主义市场经济具有独特的适应性。但是在实际操作中,事业单位内部控制的设计和运行却存在这很多的问题,本文对这些问题进行分析讨论,进而提出建设性的改进措施。
With the continuous development of the economy, more and more enterprises attach importance to the important role that internal control plays in regulating the operation of enterprises and guarding against corporate fraud. In January 2012, the Ministry of Finance promulgated the “Standard for Internal Control of Administrative Institutions (Trial)”. According to the requirements of the code, starting from January 1, 2014, based on the current internal internship of internships of some companies such as listed companies in our country, China’s administrative institutions within the full implementation of the unit, which opened the curtain of the internal control of administrative institutions. Perfecting the internal control system of administrative institutions is conducive to the monitoring and regulation of the internal operation of the administrative institutions, the effective supervision and regulation of the operation of the rights, and the unique adaptability to the socialist market economy of our country. However, in actual operation, there are many problems in the design and operation of internal control in public institutions. This article analyzes and discusses these issues and puts forward constructive improvement measures.