基于财务风险的体育事业单位内部控制问题及对策研究

Research on Internal Control Problems and Countermeasures of Sports Institutions Based on Financial Risk

随着国家治理水平的不断提升以及《行政事业单位内部控制规范(试行)》等一系列规章制度的出台实施,体育事业单位已经初步建立了内部控制体系,以顺应国家深化改革的要求,促进单位经济活动合法合规,提高公共服务的效率效果。论文阐述了体育事业单位开展内部控制的必要性,结合工作实践,从财务角度出发,探析在内部控制的建设及运转方面存在的主要问题并提出改进的对策。

With the improving of the national governance and the implementation of"Administrative Institutions Internal Control Standard(Try Out)"and a series of rules and regulations,sports institutions have initially established an internal control system to comply with the requirements of the country's deepening reform,promote the legal compliance of unit economic activities,and improve the efficiency of public services.This paper expounds the necessity of carrying out internal control in sports institutions,combined with the work practice,analyzes the main problems existing in the construction and operation of internal control from the perspective of financial practice,and puts forward the countermeasures for improvement.