行政事业单位内控咨询业务的探索与实践

发布时间：2018-05-03 22:11

  本文选题：事业单位 + 政府会计改革　； 参考：《中国注册会计师》2017年12期

【摘要】：正一、背景随着我国治理体系和治理能力现代化建设进程,以及财政体制改革步伐的不断加快,行政事业单位推行内部控制体系建设也在不断提速,内控建设的推进和加强具有多重意义:一是贯彻落实党中央依法治国的重要举措;二是党风廉政建设与预防腐败的有效手段;三是转变政府职能、建设服务型政府的重要方式;四是落实新预算法执行的有力措施;五是推进政府会计改革的重要保障。为了贯彻落实党和国家的相关要求,财政部自2012年以来连续印发了
[Abstract]:First, with the modernization of our governance system and governance capacity, as well as the continuous acceleration of the pace of the reform of the financial system, the construction of the internal control system in administrative institutions has also been speeding up. The promotion and strengthening of the construction of internal control have many meanings: first, carrying out the important measures of ruling the country according to law by the Party Central Committee; second, the effective means of building a clean and honest party style and preventing corruption; third, changing the functions of the government and building an important way of building a service-oriented government; The fourth is to implement the new budget law, and the fifth is to promote the important guarantee of government accounting reform. In order to implement the relevant requirements of the Party and the State, the Ministry of Finance has issued a series of publications since 2012.
【作者单位】： 天职国际会计师事务所;
【分类号】：F810.6
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本文编号：1840298