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财会[2012]21号党中央有关部门,国务院各部委、各直属机构,全国人大常委会办公厅,全国政协办公厅,高法院,高检院,各民主党派中央,有关人民团体,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局:为了进一步提高行政事业单位内部管理水平,规范内部控制,加强廉政风险防控机制建设,根据《中华人民共和国会计法》、《中华人
Finance and Accounting [2012] No. 21 Party Central Committee Relevant Departments, Ministries and commissions under the State Council, all subordinate agencies, the General Office of the NPC Standing Committee, the General Office of the CPPCC National Committee, the High Court, the Supreme People’s Procuratorate, the central committees of all democratic parties, the relevant people’s organizations, provinces and autonomous regions (Autonomous regions and municipalities directly under the Central Government and cities specifically designated in the state plan) and the Finance Bureau of Xinjiang Production and Construction Corps: In order to further improve the internal management level of administrative units, standardize the internal control and strengthen the prevention and control mechanism of clean government risk, according to the Accounting Law of the People’s Republic of China, "Chinese