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在我国全面推进依法治国,深化财税体制改革的进程中,财政部于2012年11月29日以财会【2012】21号印发《行政事业单位内部控制规范(试行)》,该规范于2014年1月1日起施行,旨在提高行政事业单位内部管理水平,规范内部控制,加强风险防控机制建设,不断提高公共部门的服务效率与效果。本文主要从市直行政事业单位在实施内控规范过程中存在的问题,对如何在基层单位实施内控规范作出探索。
In our country’s overall promotion of governing the country according to law and deepening the reform of the fiscal and taxation system, the Ministry of Finance issued the “Code of Internal Control of the Public Institutions (Trial)” on the 29th November 2012 with the announcement of Cai Kuai [2012] No. 21 dated January 1, 2014 Effective January 1, aiming at improving the internal management level of administrative institutions, standardizing the internal control, strengthening the construction of risk prevention and control mechanisms, and constantly improving the service efficiency and effectiveness of the public sector. This article mainly from the city directly under the administrative institutions in the process of implementation of internal control problems in the process of how to implement the internal control standards at grassroots units to explore.