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《行政事业单位内部控制规范(试行)》于2014年1月1日施行,事业单位内控终于有了统一规范,相较于企业,我国事业单位因为自身性质以及收支两条线等原因内控一直比较薄弱,领导一般认为外部控制已经很好了,财务内控不再重要,所以始终不受重视。对内部控制与风险管理的关系实务界都基本一致认同二者是紧密相连密不可分的,甚至二者的目标完全相同。本文将以风险管理为切入点,对基于风险管理的事业单位内部的研究基础进行阐述
“Internal Control Standard of Administrative Institutions (Trial)” was implemented on January 1, 2014, and the internal control of public institutions finally has a uniform standard. Compared with enterprises, the internal control institutions of our country have always been in control because of their own nature and the two lines of revenue and expenditure Relatively weak, the leaders generally believe that external control has been good, financial internal control is no longer important, so always ignored. The relationship between internal control and risk management Practices are generally agreed that the two are closely linked inseparable, and even the two goals are identical. This article will take risk management as a starting point to elaborate the research foundation within the institution based on risk management