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随着《企业内部控制规范—基本规范》以及相关规范性文件的颁布,我国企业内部控制建设得到了空前的发展,并且发展的速度越来越快。但这些配套的指引方针只是针对企业,没有针对行政事业单位内部控制的相关性文件。并不是说行政事业单位不需要执行内部控制,目前。行政事业单位内部控制活动中还存在着种种问题。例如:行政事业单位内部会计工作较为薄弱,会计信息失真严重,对资产的管理存在很大的缺陷,同时也没有完善的部门预算、政府采购约束机制以及监督机制,随处可见乱收费以及私设小金库的现象。所以,行政事业单位需要完善自身的内部控制,增强管理力度,使行政事业单位可持续发展下去。
With the promulgation of the “Standard for Enterprise Internal Control - Basic Norms” and the promulgation of relevant normative documents, the construction of internal control of enterprises in our country has enjoyed unprecedented development with an ever-accelerating pace of development. However, these supporting guidelines are only for the enterprise, there is no relevant documents for the internal control of the administrative institutions. It does not mean that the administrative institutions do not need to implement internal control, at present. There are still many problems in the internal control activities of administrative institutions. For example, the internal accounting work in the administrative institutions is weak, the accounting information is seriously distorted, there is a big flaw in the management of the assets, and there is no sound departmental budget, government procurement restriction mechanism and supervision mechanism. Vault phenomenon. Therefore, the administrative institutions need to improve their own internal control and enhance management so that administrative units can continue to develop.