湖南财政经济学院学报
湖南財政經濟學院學報
호남재정경제학원학보
Journal of Hunan Finance and Economic University
2014年
6期
56~65
,共null页
行政单位 事业单位 内部控制 内部控制规范
行政單位 事業單位 內部控製 內部控製規範
행정단위 사업단위 내부공제 내부공제규범
administrative institutions; institutions ; internal control; internal control standards
通过对湖南行政事业单位内部控制体系建设现状的实地调研,发现目前省内行政事业单位普遍存在内部控制理念不强、控制制度不完善、控制机构不健全、决策机制和审批制度执行不力等问题,应当从财政部门、行政事业单位层面,通过细化规范、健全机构、明晰职责、加强培训宣传、规范单位层面和业务层面内部控制等多种措施推进行政事业单位内部控制的开展,完善行政事业单位内部控制体系.
通過對湖南行政事業單位內部控製體繫建設現狀的實地調研,髮現目前省內行政事業單位普遍存在內部控製理唸不彊、控製製度不完善、控製機構不健全、決策機製和審批製度執行不力等問題,應噹從財政部門、行政事業單位層麵,通過細化規範、健全機構、明晰職責、加彊培訓宣傳、規範單位層麵和業務層麵內部控製等多種措施推進行政事業單位內部控製的開展,完善行政事業單位內部控製體繫.
통과대호남행정사업단위내부공제체계건설현상적실지조연,발현목전성내행정사업단위보편존재내부공제이념불강、공제제도불완선、공제궤구불건전、결책궤제화심비제도집행불력등문제,응당종재정부문、행정사업단위층면,통과세화규범、건전궤구、명석직책、가강배훈선전、규범단위층면화업무층면내부공제등다충조시추진행정사업단위내부공제적개전,완선행정사업단위내부공제체계.
Through the present situation of the internal control system construction of administrative institutions in Hunan province, this paper has found that currently the administrative institutions have exist many problems including concept of internal control is not strong, the control system is imperfect, control mechanism is not perfect, decision - making mechanism and approval system are of weak enforcement. We should be from the finance department and administrative unit level, and by refining specification, sounding institutions, cleating responsibilities, strengthening training of publicity, regulating the unit level and operational level to carry out internal control , thereby improving administrative internal control system.
