摘要
财政部颁布的《行政事业单位内部控制规范》已于2014年1月1日全国执行,初步建立了我国公共部门内部控制制度基本框架,指导相关单位建立和实施内部控制体系。由于公共部门缺乏内部控制建设的主观能动性,建立内部控制评价制度以实现单位自我评价和主管部门外部评价已经成为单位落实内部控制建设要求的重要手段。本文结合我国行政事业单位的自身属性,从内部控制的理论依据出发,适度借鉴了企业组织内部控制评价的相关内容,对行政事业单位内部控制评价的模式选择与指标构建等重要方向进行深入分析和路径探讨,力图完善单位治理结构,满足外部环境对单位加强廉政建设和提升管理水平的强烈要求。
Administrative Institution Internal Control Norms issued by Ministry of Finance has been implemented in 1st January 2014,which initially established a basic framework of public sector internal control system to guide relevant units to establish and implement internal control system. Due to the lack of initiative of internal control construction of public sector,the establishment of internal control evaluation system in order to achieve self-evaluation and external evaluation has become an important means to implement internal control requirements. In this paper,we combine the own characteristics of our administrative institutions,start from the theoretical basis of internal control,refer to related content of organization internal control evaluation,discussing and analyzing the establishment demands,specific contents of establishment and implementation of internal control evaluation system of administrative institutions deeply,in order to improve the governance structure of the institution and achieve the strong requirement of external environment regarding strengthening clean government and enhancing management level.
出处
《会计研究》
CSSCI
北大核心
2015年第1期68-75,97,共8页
Accounting Research
基金
2014年辽宁省财政科研基金项目(14B006)
2014年东北财经大学校级科研项目(2014142)的资助
