论行政事业单位内部控制建设
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摘要
《行政事业单位内部控制规范(试行)》自实施以来,取得了一定成效,但仍有部分单位存在重视程度不够、制度建设不健全、发展水平不平衡问题。对于如何营造行政事业单位内部控制环境,如何获得业务层面内部控制组织保障以及如何获取员工在推进内部控制建设过程中的行为支持,以经济学的视角,可以在一定程度上帮助我们挖掘与认识其中内在的逻辑,并更好的寻求行政事业单位内部控制持续完善与提升的应对之策。
Since the implementation of the Internal Control Regulations for Administrative Institutions(Trial), some achievements have been made, but some units still have insufficient attention, inadequate system construction and unbalanced development levels. How to create an internal control environment for administrative institutions, how to obtain internal control organization guarantees at the business level, and how to obtain employee behavior support in the process of promoting internal control construction? From the economic perspective, it can help us to dig and understand the internal logic in a certain extent, and better seek the countermeasures for the continuous improvement and promotion of the internal control of the administrative institutions.
Since the implementation of the Internal Control Regulations for Administrative Institutions(Trial), some achievements have been made, but some units still have insufficient attention, inadequate system construction and unbalanced development levels. How to create an internal control environment for administrative institutions, how to obtain internal control organization guarantees at the business level, and how to obtain employee behavior support in the process of promoting internal control construction? From the economic perspective, it can help us to dig and understand the internal logic in a certain extent, and better seek the countermeasures for the continuous improvement and promotion of the internal control of the administrative institutions.
引文
[1]陆嵬喆.论经济学的思维方式.沧桑.2009(4)104-105
[2]保罗·海恩,彼得·勃特克,大卫·普雷契特科.经济学的思维方式:经济学导论.世界图书出版公司北京公司.2012
[3]刘永泽,唐大鹏.关于行政事业单位内部控制的几个问题.会计研究.2013(1)57-62
[4]马砺行.事业单位法人治理结构视角下的内部控制探究.中国总会计师,2013(8)
[5]朱同明.经济学思维方式下实施企业内部控制的选择.财务与会计.理财版.2011(5)59-60
[2]保罗·海恩,彼得·勃特克,大卫·普雷契特科.经济学的思维方式:经济学导论.世界图书出版公司北京公司.2012
[3]刘永泽,唐大鹏.关于行政事业单位内部控制的几个问题.会计研究.2013(1)57-62
[4]马砺行.事业单位法人治理结构视角下的内部控制探究.中国总会计师,2013(8)
[5]朱同明.经济学思维方式下实施企业内部控制的选择.财务与会计.理财版.2011(5)59-60