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内部控制是指经济单位和各个组织在经济活动中建立的一种相互制约的业务组织形式和职责分工制度。随着我国内控理论的发展以及所取得的显著成效,其应用引起了各方面的重视。行政事业单位作为我国政策的贯彻执行者,在内部控制方面仍然存在不足。文章旨在通过研究行政事业单位在内控方面存在的问题,提出一些措施加强行政事业单位内部控制,以此提高其管理效率。
Internal control refers to the mutual establishment of business organization and division of responsibilities established by economic units and various organizations in their economic activities. With the development of China’s internal control theory and the remarkable results achieved, its application has drawn great attention from all quarters. As an implementant of our country’s policy, administrative institutions still have some deficiencies in internal control. The article aims to put forward some measures to strengthen the internal control of administrative institutions by studying the problems existing in the internal control of administrative institutions so as to improve their management efficiency.