关于行政事业单位内部控制的几个问题

【关键词】:行政事业单位;;内部控制;;防范舞弊;;预防腐败;;实施机制
【摘要】:随着党的十八大胜利召开,优化和完善行政事业单位公共服务职能迫在眉睫,规范和加强行政事业单位内部控制,已经成为提高单位管理水平和风险防范能力,推进廉政建设,维护社会公众利益的重要手段。本文根据财政部2012年11月发布的《行政事业单位内部控制规范》(试行),对不同属性和业务的行政事业单位进行深入调研,结合企业内部控制的基本理论,对行政事业单位内部控制概念进行新的诠释,进一步划分了内部控制的范围,更加科学的定位了内部控制的目标,按照行政事业单位的特点赋予内部控制要素以新的内涵和外延,并有针对性的论述了行政事业单位内部控制实施机制。本文对行政事业单位内部控制的几个重点和难点问题的讨论,为《行政事业单位内部控制规范》的正式执行提供相应的理论基础和经验支撑。
Following the 18th convention of CCP, regulating and strengthening the internal control of administrative institutions is the main measure to improve the management level and the ability of administrative risk prevention, which could build a clean government to safeguard the public interest. According to "the internal control norms of administrative institutions" that the Ministry of Finance released, this article is making a new conception of the internal control of administrative institutions, further divide the scope of internal control, more scientifically position the objectives of internal control, define the connotation and denotation to the elements of internal control, and finally discuss the distinctive enforcement mechanism of internal control. In this paper, the researches on several important and difficult problems would supply the formally execution of "the internal control norms of administrative institutions" with the theory basic and experience support.