摘要
近年来行政事业单位改革是国家改革发展的重要内容,推动着行政效率的提升和政府职能的优化。内部控制在行政事业单位的管理中具有不可替代的作用,它的健全和完善一直以来都是企业、公司完善公司治理结构的中心环节。该文依据行政事业单位的特点,分析目前内部控制现状,找出问题,提出针对性对策,为我国行政事业单位内部控制的建设和完善提供参考。
In recent years,the reform of administrative institutions is an important part of national reform and development,promoting the improvement of administrative efficiency and the optimization of government functions.Internal control plays an irreplaceable role in the management of administrative institutions.Its perfection has always been the central link for enterprises and companies to improve the corporate governance structure.According to the characteristics of administrative institutions,this paper analyzes the current situation of internal control,finds out the problems,and puts forward the corresponding countermeasures so as to provide reference for the construction and improvement of internal control of administrative institutions in China.
作者
史玉凤
宋瑞
杨铄
SHI Yufeng;SONG Rui;YANG Shuo(Changchun University,Changchun,Jilin Province,130022 China)
出处
《科技资讯》
2021年第5期221-223,共3页
Science & Technology Information
关键词
行政事业单位
内部控制
公共服务
风险
Administrative institutions
Internal control
Public service
Risk
作者简介
史玉凤(1963—),女,本科,教授,硕导,研究方向为会计学理论与实务。
