事业单位货币资金内部控制研究

Study on Internal Control of Currency Funds in Public Institutions

为有效防范舞弊和预防腐败,财政部颁发了《行政事业单位内部控制规范(试行)》。作为内部控制的关键环节--货币资金是单位流动性最强、控制风险最高的资产,也是最容易出现贪污等违法行为的重点领域。因此,建立健全单位货币资金内部控制制度,加强关键环节内控管理,对降低支付风险,保证货币资金的安全、完整尤为重要。

In order to effectively prevent corruption, Ministry of Finance issued Norms for Internal Control in Public Institutions （trial version）. Currency funds, as the key aspect of internal control, are the assets with the strongest mobility and highest risk. Meanwhile, it＇s the key aspect which gives rise to violations such as corruption. Therefore, to improve the system of internal control of currency funds and to strengthen internal control for key aspects are quite important for reducing payment risks and guaranteeing currency funds safe and sound.