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随着我国市场经济的不断进步和发展,内部控制在企业和事业单位中扮演着不可缺少的角色,它主要是为了实现控制目标、提高经营效率、充分有效地获得和使用各种资源,达到既定管理目标,而在单位内部实施的各种制约和调节的组织、计划、程序和方法。它既是企业事业单位的一项重要管理活动,又是一项重要的制度安排,也是单位治理的基础,实施好内部控制制度可以提高企事业综合管理水平,提高经营业绩和效率,规范财经秩序。保证各项经济活动及各项政策法规高效有序的进行。而事业单位是为了贯彻我国的政策、执行我国的制度,提供各种社会服务,需要加强其的内部控制,建立完善的行政事业单位内部控制体系,从规章制度、思想道德、人才体系上进行全方位的完善。笔者将从如今行政事业单位中的内部控制相关问题入手,着重的讨论对其的解决对策,以期可以提供一些具有参考性的见解。
With the continuous progress and development of China’s market economy, internal control plays an indispensable role in enterprises and public institutions. It is mainly for the purpose of control, improvement of operational efficiency, full and effective access to and use of various resources to achieve the established Management objectives, and the organization of the various constraints and adjustments implemented within the organization, plans, procedures and methods. It is not only an important management activity of enterprises and institutions, but also an important institutional arrangement as well as the basis of unit governance. Implementing a good internal control system can improve the overall management level of enterprises and enterprises, improve operating performance and efficiency, and standardize the financial and economic order. To ensure that all economic activities and various policies and regulations efficient and orderly manner. However, in order to carry out the policy of our country, implement the system of our country and provide all kinds of social services, the public institutions need to strengthen their internal control and establish a sound internal control system of administrative units. They should carry out the system of rules and regulations, ideological and ethics, and personnel system Perfect location. The author will start from the related issues of internal control in the administrative institutions at present, and mainly discuss the solutions to them, with a view to providing some reference opinions.