论教育行政事业单位的内部控制

Internal Control in Educational Administrative Units

在新公共管理运动的影响下,我国教育行政事业单位体制改革不断深化,内部控制作为单位管理制度的核心内容,使其内部处于既分工协作又相互制约的控制状态。但随着教育行政事业单位资金来源的多样化,其内部控制面临的挑战越来越突出,内部管理状态与其肩负的社会公共责任有失匹配。揭示和分析当前教育行政事业单位内部控制方面存在的问题,探索和完善内部控制的手段与措施,提高单位会计信息质量和管理水平,塑造单位公共责任代言人的形象,实现公共资源的合理配置,是当前行政事业单位内部控制的重要内容。

With the financial resources diversified in educational administrative units,their internal control is facing more and more prominent challenges.The current status of the internal control in these units does not match their social responsibility.The existing problems must be analyzed and solved so as to improve the measures of internal control in these units.