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进入新千年以来,内控问题越来越受到政府、学界和实务界的关注,许多企业花巨额资金设计和完善内部控制体系。但与企业相比,行政事业单位的内部控制制度建设还相对滞后。迄今为止,还缺乏一套对行政事业单位行之有效的内部控制指导性规范,也很少有行政事业单位聘请外部力量或自行研究设计一套系统完整、规范合理的内部控制制度体系。因此本文针对事业单位内部控制存在的漏洞进行探讨并进行完善。
Since entering the new millennium, the issue of internal control has drawn more and more attention from the government, academia and practitioners. Many enterprises spend huge amounts of money to design and perfect their internal control systems. However, compared with the enterprises, the internal control system of administrative institutions is still lagging behind. So far, there is still a lack of an effective internal control guiding norms for administrative institutions. Few administrative institutions employ external forces or study on their own to design a systematic, standardized and reasonable internal control system. Therefore, this article addresses the internal control of the loopholes in institutions and to improve.