摘要
目前,我国行政事业单位还缺乏一套对行政事业单位行之有效的内部控制指导性规范,也很少有行政事业单位聘请外部力量或自行研究设计一套系统完整、规范合理的内部控制制度体系。行政事业单位作为国家政策的直接贯彻和执行者,其收入基本来源于财政资金,由于经济业务较企业简单,因此,在内部控制制度建设上普遍存在一些问题,制约了行政事业单位的工作效率,影响了行政事业单位健康、可持续的发展。加强和完善行政事业单位内部控制制度已刻不容缓。
Today,effective guide specifications to the internal control in administrative institution are lack in China,and rare institutions design a set of complete and normative institutional system by ourselves or by others.As the direct implementer of national policy,the administrative institutions,whose income comes mainly from financial fund,meet some common problems that limit work efficiency and affect their healthy and sustainable development because of their business is simpler than that of enterprise.As a result,it＇s very urgent to strengthen and perfect its internal-control system.
出处
《济源职业技术学院学报》
2011年第4期73-75,共3页
Journal of Jiyuan Vocational and Technical College
关键词
行政事业单位
内部控制制度
内控意识
绩效考评体系
administrative institution
internal-control system
internal-control consciousness
performance evaluation system
