CAJ | 학술논문

内部控制理论是现代管理理论的重要组成部分。我国内部控制规范的制定和实施起步较晚,目前还缺乏一套对行政事业单位行之有效的内部控制指导性规范。随着事业单位体制改革的推进,建立完善高效的内部控制制度变得更加迫切。通过分析行政事业单位内部控制存在的问题,列举了实施内部控制的七项措施,为这类单位内部控制制度的建立提供参考。
내부공제이론시현대관리이론적중요조성부분。아국내부공제규범적제정화실시기보교만,목전환결핍일투대행정사업단위행지유효적내부공제지도성규범。수착사업단위체제개혁적추진,건립완선고효적내부공제제도변득경가박절。통과분석행정사업단위내부공제존재적문제,열거료실시내부공제적칠항조시,위저류단위내부공제제도적건립제공삼고。
The thought of internal control is an important part in modern management theory.The formulation and implementation of the codes of internal control in China is pretty late.At present,our country still lacks an effective code system for internal control in administrative institutions.With further progress in administrative institution reform,the establishment of a perfect and efficient system of internal control is rather urgent.Therefore,this article tries to analyze the problems of internal control in administrative institutions,and propose seven measures for an effective improvement of internal control in these administrative institutions.