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2008年财政部会同证监会、审计署、银监会、保监会联合制定发布了《企业内部控制基本规范》之后,又于2010年发布了《企业内部控制应用指引第1号一组织架构》等18项应用指引、《企业内部控制评价指引》和《企业内部控制审计指引》,为企业内部控制建设提供了强有效的约束规范,同时进一步促进了行政事业单位内部控制的发展进程。2014年1月《行政事业单位内部控制规范(试行)》开始正式施行,对行政事业单位的内部控制提出明确的规范要求。本文主要通过分析行政事业单位实施内部控制的积极作用,阐述行政事业单位内部控制实施过程中的可行措施及有效手段。
In 2008, after jointly promulgating the “Basic Rules for Enterprise Internal Control” jointly with the CSRC, the Audit Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission, the Ministry of Finance released 18 applications including “Organizational Structure of Enterprise Internal Control No. 1” in 2010 Guidelines, Guidelines for Evaluation of Internal Control and Guidelines for Audit of Internal Control of Enterprises provided strong and effective rules and regulations for the construction of internal control of an enterprise, and further promoted the development of the internal control of administrative institutions. January 2014 “Administrative institutions internal control norms (Trial)” came into effect, the internal control of the administrative institutions to make a clear regulatory requirements. This article mainly analyzes the active role of administrative units in implementing internal control and expounds the feasible measures and effective measures in the implementation of internal control of administrative units.