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财政部于2012发布的《行政事业单位内部控制规范》目前在我国已经开始实施,这是我国内部控制法律法规首次直接覆盖行政事业单位经济领域,对于我国行政事业单位内部控制建设具有非常重要的现实意义。从实际的情况来看,在行政事业单位的内部控制所产生的一些问题,严重制约了行政事业单位工作的效果以及经营的效率,对部门预算的实施产生了消极影响,需要我们给予关注和研究。
The “Regulations on Internal Control of Administrative Institutions” promulgated by the Ministry of Finance in 2012 have now started to be implemented in our country. This is the first time that the laws and regulations on internal control of our country directly cover the economic fields of administrative institutions and have a very important reality for the internal control of administrative institutions in our country significance. From a practical point of view, some problems arising from the internal control of the administrative units have seriously hampered the effectiveness of the work of the administrative units and the efficiency of their operations, and have had a negative impact on the implementation of departmental budgets, which requires our attention and research .