本文關鍵詞： COSO框架 經費管理 內部控制　出處：《審計月刊》2016年09期 　論文類型：期刊論文

【摘要】：隨著國家科技體制改革的持續(xù)深入,科學事業(yè)單位的經費管理問題日益凸顯,內部控制現(xiàn)狀仍有不盡如人意之處。本文以COSO內部控制框架五要素為基礎,結合科學事業(yè)單位經費管理的現(xiàn)實情況,探索構建內部控制體系的具體內容,以期為實際工作提供參考。
[Abstract]:With the continuous deepening of the national science and technology system reform, the problem of fund management in scientific institutions has become increasingly prominent, and the present situation of internal control is still unsatisfactory. This paper is based on the five elements of COSO internal control framework. Combined with the actual situation of fund management in scientific institutions, this paper explores the concrete contents of constructing internal control system in order to provide reference for practical work.
【作者單位】： 中國水利水電科學研究院;
【分類號】：F810.6
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本文編號：1506307