我国行政事业单位内部控制制度特征研究

The Research on the System Characteristics of Internal Control in Administrative Institutions of China

为了全面贯彻和落实党的十八大会议精神和要求,建立廉洁高效的行政事业单位内部控制体系,财政部于2012年11月发布了《行政事业单位内部控制规范(试行)》,并在2014年1月1日全面执行。各级行政事业单位如何建立和实施内部控制已经成为刻不容缓的重要任务,也从客观上强调了行政事业单位内部控制相关理论探讨的重要性。本文正是在这种背景下,针对行政事业单位内部控制的中国特色、行政事业单位内部控制的管理特质和行政事业单位内部控制与监督的关系特点等问题,拓展相关问题的内涵和外延,丰富了行政事业单位内部控制的理论基础,有助于行政事业单位全面实施内部控制过程中统一思想和认识。

In order to implement the spirit and requirements in the eighteen meeting of the party,establish internal control system in administrative institutions efficiently,MOF China?published the?“internal control of administrative institutions(on trial)”?in 2012 November,which will fully implement on January 1 of 2014.How to establish and implement internal control in the all administrative institutions at all levels has become an important task in crunch time.At the same time how to establish theoretical basis of internal control of administrative institutions also has become a very difficult task.In this context,this article is in view of the Chinese characteristics,management characteristics and supervision characteristics of internal control in administrative institutions to expand the intension and extension of the related problems,enrich the theory of internal control of administrative institutions.Finally it will be useful for the administrative institution in the process of the full implementation of the internal control with the unified thought and cognition.