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财政部2015年出台的《关于全面推行行政事业单位内部控制建设的指导意见》要求单位全面建立、全范围覆盖、全过程执行与监督、自上而下规范各层级的全体人员,不仅对经济活动进行控制,对业务活动也进行控制。在准则出台后,行政事业单位也要相应修改原来的内部控制制度,本文以某市级疾病预防控制中心为例,探讨新的内部控制制度体系的建设。
The “Guiding Opinions on the Full Implementation of Internal Control Construction in Administrative Units” promulgated by the Ministry of Finance in 2015 requires that the units be fully established, covered and implemented throughout the entire process, and that all personnel at all levels should be standardized from top to bottom, not only for economic activities Control and control of business activities. After the promulgation of the guidelines, the administrative institutions must also revise the original internal control system accordingly. This paper takes a municipal CDC as an example to discuss the construction of a new internal control system.