行政事业单位内部控制评价研究  

Research on Internal Control Evaluation of Administrative Institutions

作　　者：林家安 倪筱楠[2] LIN Jia-an;NI Yan-nan(Tianjin University of Traditional Chinese Medicine,Tianjin,301617;Shenyang University,Shenyang 11004)

机构地区：[1]天津中医药大学计划财务处 [2]沈阳大学

出　　处：《财务与金融》2018年第5期42-46,共5页Accounting and Finance

摘　　要：2017年1月25日国家出台《行政事业单位内部控制报告管理制度》,标志着行政事业单位的内部控制从"建设"向"执行"过渡。通过编制内部控制报告发现单位内部管理中存在的问题,从而严防风险,规范单位的各项业务流程,因而对内部控制的评价尤为重要,没有内部控制评价,内部控制报告就失去了基础。本文研究行政事业单位单位层面和业务层面两方面的内部控制评价。On January 25, 2017, the State promulgated the ＂Administrative System for Internal Control Reports of Administrative Institutions＂, marking the transition of the internal control of administrative institutions from ＂construction＂ to ＂execution＂. By compiling internal control reports to discover problems in the internal management of the unit, so as to prevent risks and standardize the various business processes of the unit, the evaluation of internal control is particularly important. Without internal control evaluation, the internal control report loses its foundation. This paper studies the internal control evaluation of both the unit level and the business level at administrative institutions.

关 键 词：行政事业单位 内部控制 报告 评价 

分 类 号：F230[经济管理—会计学]