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2012年11月29日,财政部以财会[2012]21号印发了《行政事业单位内部控制规范(试行)》,于2014年1月1日起施行。此后,财政部又分别于2015年12月21日、2016年6月24日先后印发了财会[2015]24号《关于全面推进行政事业单位内部控制建设的指导意见》和财会[2016]11号《关于开展行政事业单位内部控制基础性评价工作的通知》,为保障行政事业单位顺利推开内部控制建
On November 29, 2012, the Ministry of Finance issued the “Standard for Internal Control of Administrative Institutions (Trial Implementation)” with Cai Kuai [2012] No. 21 and came into force on January 1, 2014. Since then, the Ministry of Finance has separately promulgated the “Guidance Opinion on the Overall Promotion of Internal Control Construction in Administrative Units” issued by Cai Kuai [2015] No. 24 and Cai Yu [2016] No. 11 respectively on December 21, 2015 and June 24, 2016 respectively Notice on Carrying Out the Basic Evaluation of Internal Control of Administrative Institutions, in order to ensure that administrative units smoothly push forward the internal control system