基于案例的行政单位内部控制建设思考  

A case study on internal control system of administrative units

作　　者：燕廷淼[1] YAN Tingmiao(Henan University of Engineering, Zhengzhou 451191, China)

机构地区：[1]河南工程学院,河南郑州451191

出　　处：《河南工程学院学报（社会科学版）》2022年第2期30-34,共5页Journal of Henan University of Engineering(Social Science Edition)

摘　　要：常见一些行政单位的工作人员发生违纪违法乃至犯罪的现象,细究其因,不只是行为人本身存在问题,其所在单位内部控制也存在一定问题。兹借典型案例,基于内部控制视角,从理论上分析单位层面与业务层面所存在的内部控制缺陷,从实践上思考行政单位在内部控制方面带有普遍性的问题,从而对症施策完善措施。行政单位应该建立健全必要的内部控制体系,以有效的内部控制降低乃至避免风险的发生,从而促进单位管理目标和事业发展目标的实现。The problem that personnel of some administrative units violate the discipline or law,or even commit crimes should not only be attributed to the perpetrators themselves,but also the deficiency in the internal control system.This paper first conducts a theoretical analysis of the defects in internal control both at the unit and operation level,then explores the common problems based on a case study,and finally provides some countermeasures.In the end,it is pointed out that administrative units should make an effort to improve their internal control systems so as to better realize their managerial and operational goals and prevent or reduce corruption.

关 键 词：行政单位 内部控制 案例 

分 类 号：F810.6[经济管理—财政学]