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为进一步提高行政事业单位内部管理水平,规范内部控制,根据财政部《行政事业单位内部控制规范(试行)》的通知,海南省财政厅要求行政事业单位逐步建立内控控制体系,以对行政事业单位经济活动的风险进行防范和管控。本文以一名在机关从事财务工作的管理人员的角度出发,分析了海南行政事业单位开展内控制度建设和实施中存在的问题,并且提出了强化行政事业单位内部控制的有效措施,对于完善行政事业单位内部控制建设有着积极的参考意义。
In order to further improve the internal management level of the administrative institutions and standardize the internal control, Hainan Provincial Department of Finance requires the administrative institutions to gradually establish the internal control system according to the Ministry of Finance ’s “Internal Control Norms of the Administrative Institutions (for Trial Implementation)”, so that the administrative institutions The risk of economic activities to prevent and control. Based on a management personnel engaged in financial work in institutions, this paper analyzes the existing problems in the construction and implementation of the internal control system in Hainan administrative institutions, and puts forward some effective measures to strengthen the internal control of administrative institutions, The construction of internal control unit has a positive reference value.