摘要
《行政事业单位内部控制规范(试行)》自实施以来,取得了一定成效,但仍有部分单位存在重视程度不够、制度建设不健全、发展水平不平衡问题。对于如何营造行政事业单位内部控制环境,如何获得业务层面内部控制组织保障以及如何获取员工在推进内部控制建设过程中的行为支持,以经济学的视角,可以在一定程度上帮助我们挖掘与认识其中内在的逻辑,并更好的寻求行政事业单位内部控制持续完善与提升的应对之策。
Since the implementation of the Internal Control Regulations for Administrative Institutions (Trial), some achievements have been made, but some units still have insufficient attention, inadequate system construction and unbalanced development levels. How to create an internal control environment for administrative institutions, how to obtain internal control organization guarantees at the business level, and how to obtain employee behavior support in the process of promoting internal control construction? From the economic perspective, it can help us to dig and understand the internal logic in a certain extent, and better seek the countermeasures for the continuous improvement and promotion of the internal control of the administrative institutions.
作者
刘旭
LIU Xu(Jiangsu Institute of Urban Planning and Design, Nanjing 210063)
出处
《财务与金融》
2019年第2期32-36,共5页
Accounting and Finance
基金
2018年度"江苏省社科应用研究精品工程"财经发展专项课题一般资助项目
项目号"18SCB-53"
关键词
经济学思维
行政事业单位
内部控制
Economic Thinking
Administrative Institutions
Internal Control
