基层疾控中心内部控制体系建设关键点分析

Analysis of Key Points of Internal Control System Construction in the Primary Disease Control Center

内部控制在疾病预防控制中心占有十分重要的地位,也是现代经济体制下事业单位工作的重要内容。完善的内部控制能够提高中心财务的安全性和完整性,对防范经济风险起到重要作用。但基层事业单位的疾控中心由于规模小、编制不完全,在内部控制方面还存在缺陷。本研究旨在阐述疾病预防控制中心建设内部控制制度的必要性,并对疾控中心内部控制关键点进行探讨分析,以把握好内部控制的重点和方向。

The internal control plays a very important role in the disease preventive control center, and it is also the important content in the institutional units under the modern economic system, and the improved internal control can improve the safety and integrity of central finance, playing an important role in the prevention of economic risk, but there are disadvantages in the internal control in the disease control center in the primary institutional unites due to small size and incomplete headcount. The paper aims to elaborate the necessity of internal control system in the construction of disease preventive control center, and studies the key points of internal control system construction in the primary disease control center in order to master the key points and direction of internal control.