行政事业单位内部控制信息化建设路线探讨

发布时间：2018-06-28 16:15

  本文选题：行政事业单位 + 内部控制　； 参考：《经济研究参考》2017年34期

【摘要】：当前,我国行政事业单位内部控制的基本架构正在逐步建立,行政事业单位内部控制报告编制报告管理制度也正在推动实施。但是,内部控制还存在着控制环节"泛"化和控制手段"虚"化的问题,究其原因,主要是没有一以贯之的坚持"问题导向"原则和充分运用"信息技术控制"手段。本篇将尝试性地结合行政事业单位的主要共性风险和问题,探讨行政事业单位内部控制信息化技术路线。
[Abstract]:At present, the basic framework of internal control of administrative institutions is being established step by step, and the management system of compiling reports of internal control of administrative institutions is also being implemented. However, there are still some problems in internal control, such as "universal" control links and "virtual" control means, which are mainly due to the lack of consistent adherence to the "problem-oriented" principle and the full use of "information technology control" means. This article will try to combine the main common risks and problems of administrative institutions to explore the information technology route of internal control of administrative institutions.
【作者单位】： 河北省财政科学与政策研究所;
【分类号】：F810.6
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本文编号：2078593