论文部分内容阅读
行政事业单位内部控制制度是以预防为主的控制制度,其目的在于提高会计信息质量、保护资产的安全完整、防止错误或舞弊的发生、提高管理的效率或效果,是现代管理理论的重要组成部分。行政学专家认为,行政运行成本是行政机关及其工作人员因行政权而获取的和在行政管理活动中消耗的行政资源。行政运行成本的高低一定程度上与内部控制约束程度存在密切的关系。
The internal control system of the administrative institution is a control system based on prevention. Its purpose is to improve the quality of accounting information, protect the safety and integrity of assets, prevent the occurrence of errors or fraud, and improve the efficiency or effectiveness of management. It is an important part of modern management theory section. Administrative experts believe that the administrative costs of administration are the administrative resources that administrative agencies and their staff members obtain through administrative power and are consumed in administrative activities. To a certain extent, the administrative operation cost is closely related to the degree of internal control restriction.