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根据财政部规定,我国各类行政事业单位应当在2014年1月1日起应执行单位内控规范。行政事业单位的内控是把相关的实施程序以及措施通过制定内控制度的形式,对经济多动的风险加以防范。其实质是实现业务和财务一体化。控制活动以制度为依据,制度经控制活动得以落实。内控是行政事业单位防治腐败,保证廉洁高效的重要可行的手段,也是约束管理者滥用私权,徇私舞弊,保证单位正常运转的基础。
According to the provisions of the Ministry of Finance, all kinds of administrative units in China should implement the internal control rules of the units on January 1, 2014. The internal control of administrative institutions is to take the relevant implementation procedures and measures in the form of formulating internal control system to guard against the risk of economic hyperactivity. Its essence is to achieve business and financial integration. Control activities based on the system, the system can be implemented through control activities. Internal control is an important and feasible measure for preventing and controlling corruption and ensuring honesty and efficiency in administrative institutions. It is also the basis for restraining managers from abusing their private power, practicing favoritism and malpractices, and ensuring the normal operation of their units.