论文部分内容阅读
随着改革的不断深入,我国经济社会快速发展,事业单位承担着越来越多的社会服务和公益性职能。与此同时,事业单位面临的风险越来越多,单位预算形同虚设、专项资金挪用乱用、私设小金库、招投标暗箱操作等问题层出不穷。新制定的《行政事业单位内部控制规范(试行)》(财政部财会[2012]21号)已于2014年1月1日起施行。本文结合事业单位自身的特点,分析了事业单位加强内部控制的必要性,指出了事业单位内部控制存在的主要问题,并提出了构建基于风险控制的事业单位内部控制概念框架。
With the continuous deepening of reform, the rapid economic and social development in our country has led institutions to assume more and more social services and public welfare functions. At the same time, institutions are faced with more and more risks, the unit budget is in name only, the misappropriation of special funds, the setting up of small coffers, the operation of bidding and bidding for obscurity emerge in an endless stream. The newly formulated “Standard for Internal Control of Administrative Institutions (Trial)” (Ministry of Finance, Cai Kuai [2012] No. 21) came into effect on January 1, 2014. Based on its own characteristics, this paper analyzes the necessity of institutions to strengthen internal control, points out the main problems existing in the internal control of institutions, and puts forward the concept framework of internal control based on risk control.