论文部分内容阅读
2012年11月29日,财政部以财会〔2012〕21号印发《行政事业单位内部控制规范(试行)》,此举引起了社会各界的广泛关注。本文认为行政事业单位内部控制的关键是内部控制环境的建设,建立和完善行政事业单位内部控制环境的建设十分迫切和非常重要;文章首先分析了目前行政事业单位内部控制环境存在的问题;接着针对存在的问题提出了完善组织结构、健全内部审计、促进队伍建设、塑造健康文化等内部控制环境建设等措施。
On November 29, 2012, the Ministry of Finance issued the “Standard for Internal Control of Administrative Institutions (Trial Implementation)” with the Accounting [2012] No. 21, which has aroused widespread public concern. This paper argues that the key to the internal control of the administrative institutions is the construction of the internal control environment. It is very urgent and very important to establish and perfect the internal control environment in the administrative institutions. The article first analyzes the existing problems of the internal control environment in the administrative institutions. The existing problems put forward such measures as perfecting the organizational structure, perfecting the internal audit, promoting team building and shaping the internal control environment such as health culture.