财务与金融
財務與金融
재무여금융
ACCOUNTING AND FINANCE
2014年
4期
41-45
,共5页
内部控制%货币资金%预算
內部控製%貨幣資金%預算
내부공제%화폐자금%예산
Internal Control%Currency Funds%Budget
为有效防范舞弊和预防腐败，财政部颁发了《行政事业单位内部控制规范（试行）》。作为内部控制的关键环节--货币资金是单位流动性最强、控制风险最高的资产，也是最容易出现贪污等违法行为的重点领域。因此，建立健全单位货币资金内部控制制度，加强关键环节内控管理，对降低支付风险，保证货币资金的安全、完整尤为重要。
為有效防範舞弊和預防腐敗，財政部頒髮瞭《行政事業單位內部控製規範（試行）》。作為內部控製的關鍵環節--貨幣資金是單位流動性最彊、控製風險最高的資產，也是最容易齣現貪汙等違法行為的重點領域。因此，建立健全單位貨幣資金內部控製製度，加彊關鍵環節內控管理，對降低支付風險，保證貨幣資金的安全、完整尤為重要。
위유효방범무폐화예방부패，재정부반발료《행정사업단위내부공제규범（시행）》。작위내부공제적관건배절--화폐자금시단위류동성최강、공제풍험최고적자산，야시최용역출현탐오등위법행위적중점영역。인차，건립건전단위화폐자금내부공제제도，가강관건배절내공관리，대강저지부풍험，보증화폐자금적안전、완정우위중요。
In order to effectively prevent corruption, Ministry of Finance issued Norms for Internal Control in Public Institutions (trial version). Currency funds, as the key aspect of internal control, are the assets with the strongest mobility and highest risk. Meanwhile, it's the key aspect which gives rise to violations such as corruption. Therefore, to improve the system of internal control of currency funds and to strengthen internal control for key aspects are quite important for reducing payment risks and guaranteeing currency funds safe and sound.
