浅谈加强农业科研单位的内部控制制度  

STRENGTHENING INTERNAL CONTROL WITHIN AGRICULTURAL RESEARCH INSTITUTES

作　　者：徐力[1] 

机构地区：[1]中国农业科学院蔬菜花卉所

出　　处：《农业科研经济管理》2008年第4期12-14,共3页Management for Economy in Agricultural Scientific Research

摘　　要：内部控制制度是单位内部管理制度的重要组成部分,是一种反馈腐败活动的预警装置。做好组织机构、不相容职务的分离、授权批准、财务会计、风险防范的控制并营造和谐的环境、加强内部稽核和审计,能够促进提高经济管理的效率。Internal control system is an important part of in--house management system and it is also an early warning device for anti--corruption activities. To promote the efficiency of economic management, we should put more efforts in setting up a good management system, separating the incompatible responsibilities, endorsement and approval, financial accounting, risk prevention and control and to create a harmonious environment, and strengthen the internal auditing.

关 键 词：内部控制作用 内容 建议 

分 类 号：G311[文化科学]