COSO框架下科学事业单位经费管理内部控制建设

发布时间：2018-02-12 18:47

  本文关键词： COSO框架 经费管理 内部控制　出处：《审计月刊》2016年09期 　论文类型：期刊论文

【摘要】：随着国家科技体制改革的持续深入,科学事业单位的经费管理问题日益凸显,内部控制现状仍有不尽如人意之处。本文以COSO内部控制框架五要素为基础,结合科学事业单位经费管理的现实情况,探索构建内部控制体系的具体内容,以期为实际工作提供参考。
[Abstract]:With the continuous deepening of the national science and technology system reform, the problem of fund management in scientific institutions has become increasingly prominent, and the present situation of internal control is still unsatisfactory. This paper is based on the five elements of COSO internal control framework. Combined with the actual situation of fund management in scientific institutions, this paper explores the concrete contents of constructing internal control system in order to provide reference for practical work.
【作者单位】： 中国水利水电科学研究院;
【分类号】：F810.6
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本文编号：1506307