事业单位内部控制问题研究+文献综述
毕业论文关键词：事业单位；内部控制；完善体系
Institution Internal control research
Abstract：In the past five years, China's central government's budget and number are realized through 2013, the budget is more than 1.6 yuan, a huge investment in response to the new expectations of people's livelihood, the new requirements of the people, to alleviate social contradictions, promote social harmony has played a positive role. In China, education, culture, health, housing and other aspects of the civil service is mainly composed of institutions at all levels to provide. Draw lessons from experience from the course of development of enterprises, we realize that institutions and optimize the allocation of resources, we must establish a set of perfect internal control system, and further improve the management level, make the business unit in the full play of their public property at the same time, also can optimize the use of fiscal funds. In 2011, the Ministry of Finance announced the "internal control institution norms", although this document is the draft, but also marks the construction of internal control system in administrative institutions of China have fight the enemy separately from the stage to the stage of the state uniform provisions. Also in 2011, the State Council promulgated the "push forward the reform of institutions guidance", clearly put forward, according to the social functions of the existing institutions into administrative functions, engaged in the production and operation activities and engaged in public service in three categories. To undertake administrative functions, will gradually its administrative function under the administrative agency or into government agencies, institutions and will not approve the establishment of administrative functions. Practical experience tells us, institutions to perform administrative functions, especially the grass-roots units, due to the long out of the market environment, the internal control is not deep enough understanding, understanding, thorough, and shortage of various.
Key words：public institution ；internal controls ；establishing the system
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