行政事业单位实施内部控制问题探讨

发布时间：2018-02-03 09:21

本文关键词： 内部控制依法治国行政事业单位权利运行改革　出处：《商业经济研究》2015年03期 　论文类型：期刊论文

【摘要】：本文遵循十八届三中全会和四中全会提出的"让权力在阳光下运行"、"依法治国"的理念精神,进一步结合群众路线教育实践活动的目标要求,针对财政部2012年11月出台、2014年1月1日起实施的《行政事业单位内部控制规范(试行)》运行情况,从对内部控制基本概念、发展阶段划分,及内部控制制度在我国发展历程等已有研究成果的综述、总结入手,就当前内部控制实现从企业到行政事业单位的管理应用跨越的必要性与措施等问题开展了全方位的探讨,以期在践行依法治国理政、将权利关进制度笼子里的工作实践和探索过程中,起到和发挥有益的作用。
[Abstract]:This paper follows the spirit of "running power in the sun" and "governing the country according to law" put forward by the third Plenary session of the 18 CPC Central Committee and the fourth Plenary session of the fourth Plenary session of the CPC Central Committee, and further combines the objective requirements of the mass line education practice activities. In view of the operation of the Internal Control Standard of Administrative institutions (try out), which was issued by the Ministry of Finance on November 2012 and implemented on January 1st 2014, the basic concept of internal control and the stage of development are divided. And internal control system in China's development process and other existing research results, summary, start with. This paper probes into the necessity and measures of realizing the management and application leapfrogging from enterprise to administrative institution in order to run the country according to law in practice. In the process of practice and exploration of putting rights in the cage of the system, they play a beneficial role.
【作者单位】：北京青年政治学院;
【分类号】：F810.6
【正文快照】： 引言为配合深化行政体制改革的迫切需要,积极推动和建设职能科学、结构优化、廉洁高效、人民满意的服务型政府,切实贯彻落实十八大提出的“健全权力运行制约和监督体系”、“让权力在阳光下运行”的工作任务,加快涉及公共财政领域的配套改革,是有效推进政治经济体制改革的重要

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