我国行政事业单位内部控制制度特征研究

【关键词】:行政事业单位;;内部控制;;中国特色;;管理特质;;关系特点
【摘要】:为了全面贯彻和落实党的十八大会议精神和要求,财政部于2012年11月公布了《行政事业单位内部控制规范(试行)》,并从2014年1月1日起全面执行。各级行政事业单位如何建立和实施内部控制已经成为一项刻不容缓的重要任务,也从客观上强调了行政事业单位内部控制相关理论探讨的重要性。本文正是在这一背景下,针对行政事业单位内部控制的中国特色、行政事业单位内部控制的管理特质和行政事业单位内部控制与监督的关系特点等问题,拓展相关问题的内涵和外延,丰富了行政事业单位内部控制的理论基础,有助于行政事业单位全面实施内部控制过程中统一思想和认识。
In order to implement and carry out the spirit and the requirements in the 18th party conference totally,the ministry of finance promulgated the internal control standard of administrative institutions(trial) in November 2012. How to establish and implement internal control in the all administrative institutions is becoming an urgent and important task. In the special situation,this article aims at the problems of the Chinese characteristics of internal control and its management peculiarity with enterprises,and the special relationship between the internal control and supervision. It would expand the connotation meaning and extended meaning of the related problems and enrich the basis of internal control theory to integrate thought and understanding.