摘要
内部控制在事业单位提升公共服务质量,提高管理水平的过程中发挥着至关重要的作用。本文从预算管理的视角出发,探讨事业单位在内控建设主要风险和存在问题,并针对风险和问题提出相应的对策与建议。
Internally piloting plays a crucial role in improving the quality of public service and raising the managemenl level of public institutions.From the perspective of budget management.we discuss the risks and problems of the public institutions in internally piloting,and suggest related countermeasures and suggestions.
作者
聂建青
Nic Jianqing(Bureau of Finance,National Natural Science Foundation of China,Beijing 100085)
出处
《中国科学基金》
CSCD
北大核心
2019年第2期176-179,共4页
Bulletin of National Natural Science Foundation of China
关键词
预算管理
事业单位
内控建设
budget management
public institution
internally piloting