行政事业单位内部控制现状分析与对策

本文从单位层面、管理制度层面、业务层面三个方面分析了行政事业单位内部控制存在的问题,剖析了内部控制重要性认识、管理水平和管理人员素质三方面是行政事业单位内部控制存在问题的主要原因,为提高内部控制水平,最后本文提出了强化全员意识、强化单位负责人主导地位、强化行政主管部门指导作用三方面的建议。

The Analysis and Countermeasure of Internal Controls in Administrative Institutions

From three levels of institution,management system and operational,this paper analysis the existential issues of internal controls in administrative institutions.Three actors,importance awareness,level of management and level quality of managers,are the main causes of the existential issues of internal controls. To improve the level of internal controls in administrative institutions,to strengthen full staff consciousness,the leading role of officials and the guidance role of administrative departments are given as countermeasures in the end of this paper.