论文部分内容阅读
在行政单位内部实行特定范围的内部控制,有利于提高其单位内部的管理水平,同时也有效避免了舞弊与失误的现象。所以,在我国的行政单位强化内部的控制建设具有重要的现实意义。但是,在实际的建设过程中,仍然存在一些缺陷与不足,一定程度上阻碍了行政单位内部控制工作的开展。文章对内部控制概念与作用进行了分析,并提出合理的改善建议。
The implementation of a specific range of internal controls within the administrative units is conducive to improving the management level within the units and effectively avoiding fraud and mistakes. Therefore, in our country’s administrative units to strengthen the internal control of construction has important practical significance. However, there are still some shortcomings and deficiencies in the actual construction process, which hinders the development of the internal control work of the administrative units to a certain extent. The article analyzes the concept and function of internal control and puts forward reasonable suggestions for improvement.