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财政部《行政事业单位内部控制规范(试行)》(财会〔2012〕21号)文件,是行政事业单位实施内部控制的规范性文件,从2014年1月1日起实施。行政事业单位不仅是履行行政事业管理职能、提供各种社会服务的一个简单的单位组织,它还占有着整个社会的公共资源,并且利用这些资源行使国家赋予的政府职能以及对公共事务进行管理。内部控制审计是对内部控制设计与运行有效性进行的监督与评价,是一种对行政事业单位内部管理进行控制基础之上的再监督,因此它对行政事业单位的作用不言而喻。本文主要就行政事业单位内部控制审计工作做出简要剖析,找出实际工作中可能存在的薄弱环节,同时提出相应的建议。
The Ministry of Finance, “Internal Control Norms of Administrative Institutions (Trial)” (Cai Kuai [2012] No. 21) is a normative document for the implementation of internal control by administrative institutions and is implemented from January 1, 2014. Administrative units are not only a simple organizational unit that performs administrative functions of administration and provide various kinds of social services, but also possesses the public resources of the whole society and uses these resources to exercise the functions of government given by the state and manage the public affairs. Internal control audit is the supervision and evaluation of the effectiveness of internal control design and operation. It is a kind of re-supervision on the basis of control of the internal management of the administrative units, so it is self-evident to the role of administrative units. This article mainly makes a brief analysis on the auditing work of the internal control of the administrative institution, finds the possible weak links in the practical work, and puts forward the corresponding suggestions at the same time.