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中华人民共和国财政部于2012年11月印发了《行政事业单位内部控制规范(试行)》(财会〔2012〕21号)(以下简称《内控规范》),对行政事业单位经济活动进行风险防范与管控,并要求自2014年1月1日起施行。《内控规范》的出现有利于行政事业单位加强预算管理、优化配置资源、促进依法行政、依法理财、提高资金使用率。
In November 2012, the Ministry of Finance of the People’s Republic of China promulgated the “Standard for Internal Control of PES (Trial Implementation) (CSRC [2012] No. 21) (hereinafter referred to as” the Internal Control Specification “) to prevent the economic activities of administrative units from Control and request from January 1, 2014 will come into effect. The emergence of the ”Internal Control Norms" is conducive to the administrative institutions to strengthen budget management, optimize the allocation of resources, promote administration according to law, financial management according to law and improve the utilization rate of funds.