加强行政事业单位内部控制体系建设研究

Research on Strengthening the Construction of Internal Control Systems in administrative institutions

财政部于2012年底发布了《行政事业单位内部控制规范(试行)》,开始在行政事业单位实施内部控制体系建设。经过多年的实践,内部控制成为行政事业单位提高治理能力的有力抓手,落实全面从严治党、加强廉政风险防控的重要举措。本文阐述了行政事业单位内部控制体系建设的特点,全面梳理了内部控制体系建设应处理好的几个关系,提出了加强内部控制体系建设的思路和对策建议。

The Ministry of Finance issued the Code of Internal Control for Administrative Institutions(for Trial Implementation)at the end of 2012 and began to implement the construction of an internal control system in administrative institutions.After years of practice,internal control has become a powerful grip to improve the governance capacity of administrative institutions and an important initiative to implement a comprehensive and strict governance of the Party and strengthen the prevention and control of integrity risks.The author explains the characteristics of the construction of internal control systems in administrative institutions,comprehensively sorts out several relationships that should be dealt with in the construction of internal control systems,and puts forward ideas and countermeasure suggestions for strengthening the construction of internal control systems.