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时代在飞快地发展,社会在迅速地进步,市场经济在不断地变化,因此事业单位财政制度也在不断地改革,因此建立和完善内控体系是事业单位提高经济效益和履行社会责任重要手段。同时也是防范事业单位运营风险的有效措施。特别是2012年国家新出台的行政事业单位内控管理办法更为严格细致地规定了行政事业单位内控管理,但是有的行政事业单位特别是基层事业单位在内控的组织机构设计方面、内控的认识方面、重要岗位的轮换方面、不相容岗位相互制约方面仍然出现了许多弊端,并已严重地阻碍了事业单位的经济体制改革与发展,同时影响了社会经济的整体效益,所以找出上述问题存在的原因并加以改进在现实生活中具有十分重要的现实意义。
The rapid development of the times, the rapid progress of the society, the continuous changes of the market economy and the continual reform of the financial system of the public institutions have led to the establishment and improvement of the internal control system. This is an important means for public institutions to enhance economic efficiency and fulfill their social responsibilities. It is also an effective measure to prevent operational risks of public institutions. In particular, in 2012, the State Administration of Newly Issued Administrative Measures for Internal Control of Enterprises and Institutions stipulated the internal control of the administrative units more strictly and carefully. However, some administrative units, especially the grass-roots public institutions, are not aware of the internal control of the design of internal control systems , The rotation of important positions, the incompatibility of posts with each other there are still many shortcomings, and has seriously hampered the institutional reform and development of institutions, while affecting the overall social and economic benefits, so to find the existence of the above problems The reason and improvement in real life has very important practical significance.