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2012年11月,财政部以财会〔2012〕21号文件印发《行政事业单位内部控制规范(试行)》,对行政事业单位经济活动进行风险防范与管控,并要求自2014年1月1日起施行。这一规范的出台结束了我过多年来行政事业单位内部控制缺乏权威依据的状态,同时也标志着风险管控理念在行政事业单位的引入与强化。
In November 2012, the Ministry of Finance issued the Standard for Internal Control of Administrative Institutions (Trial Implementation) with the document No. 21 of Finance and Accounting (2012), which provides risk prevention and control over the economic activities of administrative institutions and requires that since January 1, 2014 Execution. The promulgation of this standard ended the state that I lacked the authority to control internal control over administrative institutions over the years, and at the same time, it also marked the introduction and enhancement of risk management and control concepts in administrative institutions.