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在行政事业单位推行内部控制规范,有利于防范风险和控制舞弊,切实保障公共资产的安全和人民群众的利益。长期以来,由于行政事业单位经济业务核算较企业来说相对简单,涉及环节较少,内部控制认识不到位、执行力度也远远不够,从而在某种程度上容易出现管理不完善,财务收支难以控制、不相容岗位相互制衡不足等问题。
The implementation of internal control norms in administrative units helps prevent risks and control fraud, and effectively protects the safety of public assets and the interests of the people. For a long time, because the economic business accounting of the administrative units is relatively simpler than that of the enterprises, there are fewer involved links, the recognition of internal control is not enough, and the execution is far from sufficient. Therefore, to some extent, the imperfect management and financial revenues and expenditures Difficult to control, inconsistent checks and balances and other issues.