行政事业单位内部控制评价研究

Research on the Internal Control Evaluation of Administrative Institutions

2012年,十八届四中全会提出全面推进依法治国的总目标和《行政事业单位内部控制规范(试行)》(财会〔2012〕21号)的施行,使行政事业单位的腐败现象及内部体系问题逐步显现,充分说明行政事业单位的内控机制存在缺陷。2015年,《关于全面推进行政事业单位内部控制建设的指导意见》(财会〔2015〕24号)的提出,对我国行政事业的内控评价体系提出了明确的指导意见。因此,论文对行政事业单位的内部控制展开论述。

In 2012,the 4th Plenary Session of the 18th Central Committee of CPC puts forward the general target of fully advancing the law-based governance of the country and the implementation of the"The Internal Control Standards in Administrative and Public institutions(Trial)"(Caikuai[2012]No.21),which gradually revealed the corruption and internal system problems of administrative institutions and fully explained the defects of internal controlmechanism of administrative institutions.In 2015,"Guiding Opinions of Comprehensively Promoting the Construction of Internal Control in Administrative Institutions"(Caikuai[2015]No.24)puts forward clear guiding opinions on the internal control evaluation system of administrative institutions in China.Therefore,the paper discusses the internal control of administrative institutions.