2095-1124

CN 51-1738/F

论行政事业单位内控制度建设

On the Construction of Internal Control System of Administrative Institutions

  • 摘要:
    目的/意义加强内控是提高单位风险防控能力的有效工具,内控建设的顺利推进对单位目标实现有着重要影响。
    方法/过程梳理行政事业单位内控发展历程及近几年来行政事业单位内控建设过程中发生频率较高的问题,例如内控建设重视程度不够、专业人员配备达不到标准要求、内外监督力度不够等,同时对每个问题产生的原因进行了详细分析。
    结果/结论在分析问题、找出原因的基础上,提出了如:强化各级人员的内控培训工作,明晰内控制度建设的深刻内涵;加强组织保障,明确内控建设职责;借助外脑,协助单位内控建设;强化内外监督机制,完善单位内部控制体系等解决措施。这些措施能有效提高行政事业单位内控建设工作效率。

     

    Abstract:
    Purpose/meaningStrengthening internal control is an effective tool to improve the unit capacity of risk prevention and control. The smooth progress of internal control construction has an important impact on the realization of unit goals.
    Method/processThis paper analyzes in detail the development of internal control of administrative institutions and high frequency problems in internal control construction in recent years, such as insufficient attention to internal control construction, the lack of standard requirements for professional staff, and inadequate internal and external supervision.
    Results/conclusionsOn the basis of problem analyzed and reasons found out, the paper puts forward some suggestions to improve the efficiency of internal control construction in administrative institutions: strengthening the training of internal control at all levels, clarifying the profound connotation of the construction of internal control system, strengthening the organization guarantee, clarifying the responsibility of internal control construction, assisting the internal control construction of the unit with the aid of external brain, strengthening the system of internal and external supervision and perfecting the internal control system of the unit.

     

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