摘要
日前财政部发布《2017年全国行政事业单位内部控制建设分析报告》,总结分析2017年中央部门和各省财政部门提报的内部控制建设情况。笔者从结论出发,梳理国家推进行政事业单位内部控制建设的历程,分析基层行政事业单位的内部控制现状,查找基层单位内部控制建设的薄弱环节,最后有针对性地提出基层行政事业单位内部控制建设的改进建议。
Recently,the Ministry of Finance issued the "National Analysis Report on Internal Control Construction of Administrative Institutions in 2017",which analyzed the internal control construction reported by the central and provincial financial departments in 2017.Starting from the conclusion,the author combs the course of promoting the construction of internal control in administrative institutions by the state.Then,it analyses the current situation of internal control in grass-roots administrative institutions.Thirdly,this paper finds out the weak links of internal control construction in grass-roots units.Finally,some suggestions were put forward to improve the internal control construction of grass-roots administrative institutions.
作者
穆建敏
纪子永
Mu Jianmin;Ji Ziyong(Finance Department of Shandong Agricultural Engineering University,Jinan Shandong 250100;Shandong Daming C.P.A Partnership,Dongying Shandong 257091)
出处
《山东农业工程学院学报》
2019年第7期84-87,共4页
The Journal of Shandong Agriculture and Engineering University
关键词
内部控制
责任追究
信息公开
Internal control
Accountability
Information disclosure
