摘要
2012年11月29日,财政部制定了《行政事业单位内部控制规范(试行)》(以下简称《规范》),自2014年1月1日起施行。该《规范》适用范围广,比较原则、抽象。本文基于案例分析基础,试图探索货币资金如何防范舞弊风险的具体操作,为建立健全单位货币资金内部控制提供一些参考。
On November 29,2012,the Ministry of Finance formulated the“Regulations on the Internal Control of Administrative Institutions(Trial)”(hereinafter referred to as the“Regulations”),which will take effect on January 1,2014.The"Code"has a wide range of applications,which is more principle and abstract.Based on the case analysis,this paper attempts to explore the specific operations of how currency funds guard against fraud risk,and provides some references for establishing and improving internal control of monetary funds in units.
作者
李冬丽
Li Dong-li(Department of Economics,School of Communist Party of China,Pu'er City Party Committee,Pu'er,Yunnan 665000,China)
出处
《江苏商论》
2018年第4期93-95,共3页
Jiangsu Commercial Forum
关键词
资金风险
内部控制
分析控制
capital risk
internal control
analysis control
