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2012年,财政部印发了《行政事业单位内部控制规范(试行)》,并明确于2014年1月1日起施行。该文件以行政事业单位的经济活动风险为对象范围,旨在通过建立内部控制,达到合理保证单位经济活动合法合规、合理保证单位资产安全和使用有效、提高公共服务的效率和效果等内控目标。而预算绩效管理作为我国近期预算管理改革的重点之一,也应按照内部控制的相关要求,予以改近和完善。笔者就二者存在的问题与特点做一下分析;一、行政事业单位内部控制与预算绩效管理的共同特点预算绩交空管理要求预算管理的各环节、每项工作都要以绩放为核心导向,将绩放管理贯穿于预算管理全过程、各环节;而
In 2012, the Ministry of Finance issued the “Standard for Internal Control of Administrative Institutions (Trial)”, which came into force on January 1, 2014. The document is based on the economic activity risk of administrative institutions and is intended to achieve internal control objectives such as rationally ensuring the legitimate economic and legal compliance of units, reasonably ensuring the safety and efficiency of the assets of the units and improving the efficiency and effectiveness of public services . As one of the focuses of our country’s recent budgetary management reform, budget performance management should be reformed and improved in accordance with the relevant requirements of internal control. The author analyzes the existing problems and characteristics of the two; First, the common features of the internal control and budget performance management of the administrative institutions Budget management ACM requires budget management of all aspects, each work must be based on the performance and release as the core , The performance management throughout the budget management process, all aspects;