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《企业内部控制基本规范》自2009年7月1日施行至今,已从当初的境内外同时上市的公司扩大到上交所、深交所主板上市的公司,历经7年的酝酿和运行,已逐渐完善。较之企业,行政事业单位的内部控制制度建设相对滞后。行政事业单位作为国家政策的贯彻者和执行者,财政资金是其收入的主要来源,与企业相比,经济业务相对简单,在内部控制制度建设上普遍存在一些问题,制约了单位的工作效率,影响了单位健康、可持续的发展。如何在行政事业单位做好内部控制工作,充分发挥财政资金的作用,成为一个亟待解决的问题。本文在分析内部控制制度建设对行政事业单位重要意义的基础上,剖析行政事业单位内部控制制度建设存在的主要问题,并提出相应的对策,以提升单位的管理水平。
Since its implementation on July 1, 2009, the “Basic Rules for Enterprise Internal Control” have been gradually expanded from the initial public offering of both domestic and overseas companies to the SSE and the companies listed on the Main Board of the Shenzhen Stock Exchange. After seven years of deliberation and operation, the Company has gradually improved its business. Compared with enterprises, administrative institutions, the internal control system is lagging behind. As the implementor and executor of national policies, the administrative funds are the main source of their income. Compared with the enterprises, the economic business is relatively simple and there are some problems in the construction of the internal control system, restricting the work efficiency of the units, Affected the unit healthy and sustainable development. How to do a good job in internal control in administrative units and give full play to the role of financial funds has become a problem to be solved urgently. Based on the analysis of the significance of the construction of internal control system to administrative institutions, this paper analyzes the main problems existing in the construction of internal control system of administrative institutions and puts forward corresponding countermeasures to improve the management level of units.