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为了能够增强对行政事业单位的财务管理,2012年财政部颁发了《行政事业单位内部控制规范(试行)》相关条例,要求从2014年1月1日起正式实施,这对于我国行政事业单位内部控制建设具有非常重要的现实意义。另外,内部控制制度的进一步增强,对于保护单位的资产也具有非常关键的作用。从实际的情况来看,在行政事业单位的内部控制所产生的一些问题,严重制约了行政事业单位工作的效果以及经营的效率,对部门预算的实施产生了消极影响,需要我们给予关注和研究。文章在解析行政事业单位进行内部控制的必要性的基础上,会对存在的相关问题的相关举措加以研究、探讨。
In order to enhance the financial management of administrative units, the Ministry of Finance issued the relevant regulations on “Standardization of Internal Control of Administrative Institutions (Trial)” in 2012, requiring the formal implementation from January 1, 2014, which is an important measure for the internal management of our country’s administrative institutions Control construction has very important practical significance. In addition, the further enhancement of the internal control system has also played a very crucial role in protecting the assets of the units. From a practical point of view, some problems arising from the internal control of the administrative units have seriously hampered the effectiveness of the work of the administrative units and the efficiency of their operations, and have had a negative impact on the implementation of departmental budgets, which requires our attention and research . On the basis of analyzing the necessity of internal control of administrative institutions, the article will study and discuss related measures of existing problems.