本文選題：行政事業(yè)單位 + 內(nèi)部控制　； 參考：《經(jīng)濟(jì)研究參考》2017年34期

【摘要】：當(dāng)前,我國行政事業(yè)單位內(nèi)部控制的基本架構(gòu)正在逐步建立,行政事業(yè)單位內(nèi)部控制報告編制報告管理制度也正在推動實(shí)施。但是,內(nèi)部控制還存在著控制環(huán)節(jié)"泛"化和控制手段"虛"化的問題,究其原因,主要是沒有一以貫之的堅(jiān)持"問題導(dǎo)向"原則和充分運(yùn)用"信息技術(shù)控制"手段。本篇將嘗試性地結(jié)合行政事業(yè)單位的主要共性風(fēng)險和問題,探討行政事業(yè)單位內(nèi)部控制信息化技術(shù)路線。
[Abstract]:At present, the basic framework of internal control of administrative institutions is being established step by step, and the management system of compiling reports of internal control of administrative institutions is also being implemented. However, there are still some problems in internal control, such as "universal" control links and "virtual" control means, which are mainly due to the lack of consistent adherence to the "problem-oriented" principle and the full use of "information technology control" means. This article will try to combine the main common risks and problems of administrative institutions to explore the information technology route of internal control of administrative institutions.
【作者單位】： 河北省財政科學(xué)與政策研究所;
【分類號】：F810.6
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本文編號：2078593