《行政事业单位内部控制规范》(以下简称规范)于2 0 1 4年1月1日正式实施。它对各级党的机关、人大机关、行政机关、政协机关、审判机关、各民主党派机关、人民团体和事业单位(以下统称单位)的所有经济活动有约束作用。住宅专项维修资金的管理和使用作为一项基础性、全新的管理课题,规范的实施对其产生了多方面的影响。 “Administrative institutions internal control norms” (hereinafter referred to as the norms) in January 1, 2014 formally implemented. It is binding on all economic activities of Party organs at all levels, people’s congresses, administrative organs, CPPCC organs, judicial organs, democratic parties, people’s organizations and public institutions (hereinafter collectively referred to as units). Residential special maintenance funds management and use as a basic, new management issues, the implementation of the standard has a multi-faceted impact.