对水管单位分类定性后内部控制问题的思考

Considerating internal control after qualitative classification of water management units

水管单位根据各自状况进行分类定性后,水管单位的内部控制如部门预算、经济行为选择、行政审批、职责分离、会计控制等都面临一系列新问题。通过剖析部分内部控制方法,努力找出当前完善水管单位内部控制制度的途径。

After qualitative classification of water management units in accordance with their conditions, a series of new issues are encountered for internal control such as sector budget, selection of economic behavior, and administrative approval, separation of functions and duties, and accounting control. Great efforts are made in order to find ways of perfecting internal control of water management units, by a deep investigation of some internal control methods.