冶金工业教育资源中心如何加强单位层面内部控制

HOW TO STRENGTHEN UNIT LEVEL INTERNALCONTROL IN METALLURGICAL INDUSTRYEDUCATION RESOURCE CENTER

财政部于2012年12月发布了《行政事业单位内部控制规范(试行)》(财会[2012]21号),要求各行政事业单位从2014年1月1日起开始执行。又于2015年12月发布了《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),对全面推进行政事业单位内部控制建设提出了明确的指导意见。为提高单位综合管理水平、降低内部控制风险,采用实证研究法对冶金教育资源开发中心如何加强单位层面内部控制进行了研究。

In December 2012,the Ministry of Finance issued the internal control standards for administrative institutions(trial)(no.21 of the Ministry of Finance[2012]),requiring all administrative institutions to start implementation from January 1,2014.In December 2015,guidance on comprehensively promoting the construction of internal control in administrative institutions was issued(no.24[2015]of accounting),which put forward clear guidance on comprehensively promoting the construction of internal control in administrative institutions.In order to improve the comprehensive management level and reduce the risk of internal control,this paper USES empirical research method to study how to strengthen the internal control at unit level in metallurgical education resource development center.