行政事业单位内部控制评价方法研究

Research on Evaluation Methods of Internal Control in Administrative Institutions

加强对行政事业单位的内部控制评价不仅能提升行政事业单位的监督质量和效率,也能促进行政事业单位进行不断优化和革新。文章分析了行政事业单位内部控制评价的含义、评价主体和评价客体,然后阐述了内部控制评价指标的构建原则和评价方法,希望可以为有效加强行政事业单位的内部控制,促进行政事业单位的健康发展提供参考。

To strengthen the evaluation of internal control in administrative institutions can not only improve the quality and efficiency of supervision of administrative institutions,but also promote the continuous optimization and innovation of administrative institutions.The article first analyzes the meaning of evaluation of the internal control in administrative institutions,the evaluation subject and the evaluation object,and then expounds the construction principles and evaluation methods of the evaluation index system of internal control,hoping to provide references for effectively strengthening the internal control of administrative institutions and promoting the healthy development of administrative institutions.