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随着我国行政事业单位的内部控制规范运行文件的出台,行政事业单位建立健全其内部控制制度已具备了成熟的条件。但在我国目前行政事业单位建设内部控制机制过程中,还存在着一些问题,行政事业单位内部控制机制不完善,缺乏对风险的认识和风险管理环境氛围,会计基础较为薄弱,并且预算管理不到位,内部监督的控制力度不足,因此针对这些问题提出相应的解决措施对与行政事业单位发展内部控制制度具有现实意义。
With the promulgation of operational documents on the internal control of administrative units in our country, the administrative institutions have established mature conditions for establishing and perfecting their internal control systems. However, at present, there are still some problems in the process of building internal control mechanism in administrative units in our country. The internal control mechanism of administrative units is not perfect, the understanding of risk and the environment of risk management are lacking, the accounting basis is weak, and the budget management is not in place Therefore, it is of practical significance to put forward corresponding solutions to these problems for the development of internal control system with administrative institutions.