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2008年6月,随着财政部、证监会、审计署、银监会、保监会联合发布《企业内部控制基本规范》以来,内控问题越来越受到政府、研究领域和实务界的关注,他们投入巨大的人力、物力来设计和完善内部控制体系,并自2009年7月首先在上市公司范围内施行,同时鼓励非上市的其他大中型企业执行。但与企业相比,事业单位内部控制制度建设还相对滞后。迄今为止,尚缺乏具有可参考操作的指导性规范和监督制约措施,内部会计控制存在诸多问题。这既制约了事业单位的工作效率和效果,同时也影响了财政节流任务的完成和部门预算制
In June 2008, with the promulgation of the “Basic Norms for Enterprise Internal Control” by the Ministry of Finance, the Commission, the Audit Commission, the China Banking Regulatory Commission and the China Insurance Regulatory Commission, the internal control problem has drawn more and more attention from the government, research fields and practitioners. They have invested hugely Manpower and material resources to design and perfect the internal control system. Since July 2009, it has been implemented within the scope of listed companies, while other large and medium-sized enterprises that are not listed on the market have been encouraged to implement the system. However, compared with the enterprises, the internal control system of institutions is still relatively backward. So far, there is no guiding norms and supervision and control measures with reference to the operation, there are many problems of internal accounting control. This not only restricted the work efficiency and effectiveness of public institutions, but also affected the completion of the fiscal expenditure task and the departmental budget system