摘要
事业单位作为提供公共服务的重要主体,其公共服务职能的发挥对人们的日常生活至关重要,而内部控制作为风险管理的重要组成部分,是保障单位稳定发展、有效履行公共服务职责的重要条件。为了发挥内部控制评价的反馈机制,本文以X疾控中心作为研究对象,从单位性质和业务特点出发,建立目标导向的内部控制评价体系,并采用熵权法对评价指标进行打分,以期实现目标导向内控评价体系的可操作性,发挥内控评价的决策有用性。
As an important subject to provide public services, how public institutions play their public service function is vital to People’s Daily life. And internal control, as an important part of risk management, is an important condition to ensure the stable development of institutions and effectively perform public service duties. In order to give full play to the feedback mechanism of internal control evaluation, this paper takes X CDC as the research object, sets up a goal-oriented internal control evaluation system from the nature and business characteristics of the unit, and uses entropy weight method to score the evaluation indicators, so as to realize the operability of the goal-oriented internal control evaluation system and give play to the decision usefulness of internal control evaluation.
作者
霍嘉航
HUO Jia-hang(Tongren Vocational and Technical College,Tongren 554300)
出处
《财务与金融》
2022年第6期59-66,共8页
Accounting and Finance
