行政事业单位内部控制

Internal Control of Administrative Institutions

行政事业单位内部控制制度是行政事业单位财务管理的重要组成部分。从静态上讲,内部控制是单位为履行职能、实现总体目标而建立的保障系统;从动态上讲,是为履行职能、实现总体目标而应对风险的自我约束和规范的过程。本文通过从行政事业单位内部控制的六大业务层面分析,提出行政事业单位内部控制的现状,并结合实际提出应对当前行政事业单位内部控制现状的具体措施和对策。

Internal control policy is an important component of the financial management of administrative institutions.In a static stage,internal control is the support system of performing the responsibilities and realizing the overall aim of these institutions.In a dynamic stage,it is a self-control and regulation process to deal with risks.This paper analyzes the internal control of these institutions from the six business levels,describes the current situation of it,and proposes some measure and solutions to the deal with this situation in the administrative institutions based on the reality.