Discussion on Enhancing the Quality and Effectiveness of Internal Control in Public Institutions
Public institutions serve as the primary carrier for delivering public welfare services in economic and social development,and the quality and effectiveness of their internal control significantly impact public welfare services.Currently,internal control in China's public institutions faces several issues,including insufficient awareness of its importance,incomplete internal control systems,imperfect control processes,and the timeliness and comprehensiveness of risk assessment that need to be improved,internal control implementation and supervision that need to be strengthened,and insufficient evaluation of internal control effectiveness.To enhance the quality and effectiveness of internal control in public institutions,it is essential to establish and improve the organizational structure for internal control implementation,standardize internal control activities,build a robust internal financial and accounting supervision system,and strengthen self-evaluation and supervision of internal control.
Public institutionsinternal controlquality and effectiveness
万方数据
维普
