行政事业单位内部控制问题的思考

Thinking on the internal control of administrative institutions

通过对当前行政事业单位内部控制问题的分析,提出采取加深对内部控制重要性的认识,培养主动内部控制意识;加强会计基础性工作,梳理业务流程,完善内部控制方法体系;增强内部控制实施的管控力度,把好经费收支控制关;建立内部控制与绩效考评挂钩的机制,促进内部控制制度持续改进这些措施,推进行政事业单位内部控制的规范化。

Through the analysis on the problems in the internal control of administrative institutions, it proposed to deepen understanding of the importance of internal control, cultivate awareness, strengthen the basic work of accounting, sort out business processes, improve the internal control system, increase internal control efforts, promote expenditure control, establish the mechanism of internal control combined with performance evaluation, etc., so as to standardize the internal control in administrative institutions.