摘要
《行政事业单位内部控制报告管理制度(试行)》发布以后,基层行政事业单位已连续多年开展了内部控制报告编报工作,这不仅推动了各单位有效开展内部控制建立与实施工作,也使得基层行政事业单位内部控制建设实现了从无到有的突破性进展。然而,从内部控制建设的精细程度来看,基层行政事业单位内控建设水平参差不齐,并且在制度落地执行中还存在不少问题。本文从基层行政事业单位实务出发,结合《行政事业单位内部控制规范(试行)》阐述了单位内控建设中存在的一些问题,并根据新会计法的要求提出了对策建议。
Since the issuance of the“Management System for Internal Control Reports of Administrative Institutions(for Trial Implementation)”,primary administrative institutions have carried out the preparation of internal control reports for many years in a row,which has not only promoted the effective establishment and implementation of internal control in all units,but also achieved a breakthrough in the construction of internal control in primary administrative institutions from scratch.However,from the point of view of the fine degree of internal control construction,the level of internal control construction of primary administrative institutions varies,and there still exist many problems in the implementation of the system.In this paper,starting from the practice of primary administrative institutions,combined with the“Norms of Internal Control of Administrative Institutions(for Trial Implementation)”describes some of the problems in the construction of internal control of the unit,and puts forward counter-measures and suggestions according to the requirements of the new Accounting Law.
作者
云筱淇
XIAOQI YUN(China Electronics Standardization Institute)
出处
《工信财经科技》
2024年第6期71-79,共9页
Review of Financial & Technological Economics
关键词
行政事业单位
内部控制
问题
建议
administrative institutions
internal control
problem
suggestion
