浅谈基层行政事业单位内部控制规范实施中的问题与对策

Discussion on the Problems and Countermeasures of the Implementation of Internal Control Norms in Gross-roots Administrative Institutions

近年来,随着我国各级行政事业单位不断提高对内控体系建设的重视程度,基层行政事业单位的内部管理水平不断提升,内部控制秩序逐渐得以规范,这对我国强化廉政风险防控机制建设具有积极的意义。然而在工作实践中,部分基层行政事业单位存在内部人数较多、构成复杂且部分工作人员内控意识相对淡薄、配套设施建设不完善、监督机制不健全的突出问题,导致内部控制建设水平不高。基于此,文章深入分析了基层行政事业单位内部控制存在的突出问题,并提出了相应的对策,以供参考。

In recent years,as administrative institutions at all levels in China continue to pay more attention to the construction of the internal control system,the internal management level of grass-roots administrative institutions continues to improve,and the internal control order is gradually standardized,which is of positive significance to strengthen the construction of risk prevention and control mechanism of clean government.However,in practice,there are some outstanding problems in some grass-roots administrative institutions,such as large internal number,complex composition,relatively weak internal control awareness of some staff,imperfect construction of supporting facilities and imperfect supervision mechanism,which cause that the level of internal control construction is not high.Based on this,this paper deeply analyzes the outstanding problems existing in the internal control of grass-roots administrative institutions,and puts forward the corresponding countermeasures for reference.