Administrative Standards for Internal Control of Administrative Institutions (Trial)
Chapter 1
General Provisions Article 1 In order to further improve the internal management level of administrative institutions, standardize internal control, and strengthen the construction of a clean and honest risk prevention and control mechanism, it shall be formulated in accordance with the "People"s Republic of China Accounting Law", "People"s Republic of China Budget Law" and other laws and regulations and related regulations. This specification.
Article 2 This Code shall apply to the economic activities of party organs at all levels, organs of the people"s congresses, administrative organs, political and social organizations, judicial organs, procuratorial organs, democratic parties, Asian AV film resources, agencies, people"s organizations and institutions (hereinafter collectively referred to as units). Internal control.
Chapter 1
General first article
In order to standardize the accounting of public institutions, ensure the quality of accounting information, and promote the healthy development of public welfare undertakings, these standards are formulated in accordance with the relevant laws and administrative regulations such as the Accounting Law of the People"s Republic of China. Second
This Code applies to all types of institutions at all levels. Article 3
The accounting system of public institutions and the accounting system of industrial institutions (hereinafter collectively referred to as the accounting system) shall be formulated by the Ministry of Finance in accordance with these Standards. Article 4
The objective of accounting for public institutions is to provide accounting information users with accounting information related to the financial status of the institution, business results, and budget for the Asian AV resources, reflecting the performance of the commissioned responsibility of the institution and contributing to accounting information. Users conduct social management and make economic decisions.
First, in order to standardize the accounting of public institutions and ensure the quality of accounting information, this system is formulated in accordance with the "Accounting Law of the People"s Republic of China", "Accounting Standards for Institutions" and "Financial Rules of Institutions". Second, the system is applicable to all types of institutions at all levels, except for the following institutions: (1) Implementing the "Hospital Accounting System" and other institutions that conduct accounting systems for Asian AV resources, resources, and institutions in accordance with regulations; A financial management system that implements corporate accounting standards or small business accounting standards.
The application of this system by the public institutions managed by the Civil Service Law shall be separately prescribed by the Ministry of Finance.
What is the financial revenue and expenditure audit
Article Source: Network
Author: Date: 2010-7-15
Financial revenue and expenditure audit: refers to the financial management of the institutions and capital construction projects that implement budget management...
Outline of the 12th Five-Year Plan for Education Audit in Guangdong Province
Article source: Guangdong Education Letter [2011] No. 8
Author: Guangdong Provincial Department of Education Date: 2012-3-7
In order to further strengthen the education audit of the province"s Asian AV film resources, work fully...
The same point of economic responsibility audit and financial revenue and expenditure audit
Article Source: Network
Author: Lee test date: 2011-1-111, moving both produced the same result
The formation of the relationship of financial responsibility is the result of audit...
The Audit Department of Zhongkai Agricultural Engineering College was independent from the Office of the Discipline Inspection and Supervision Office in December 2009. It has an Engineering Audit Section and a Financial Audit Section. Currently, there are 5 staff members.
Audit Office as a school internal audit departments, under the direct leadership of the school director and the person in charge in charge of
, In accordance with national laws, regulations and policies, as well as the higher authorities and the regulations, it Asia AV-chip resources for revenues and expenditures and economic returns, audit and supervision of construction projects carried out in schools and subordinate units; school and their subordinate units Auditing and supervision of contract signing and implementation of joint ventures and cooperation projects with off-campus units. The objective of the audit department"s work is to promote the school"s compliance with financial discipline and strengthen internal management....
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Administrative Standards for Internal Control of Administrative Institutions (Trial)
Engineering Audit Section: 020-89003025
Financial Audit Section: 020-34172723
傳 真:
020-89003023
Post box: shenji@zhku.edu.cn
The Audit Department of Zhongkai Agricultural Engineering College was independent from the Office of the Discipline Inspection and Supervision Office in December 2009. It has an Engineering Audit Section and a Financial Audit Section. Currently, there are 5 staff members.
????????????????????????????????Audit Office as a school internal audit departments, under the direct leadership of the school director and the person in charge in charge of
????????????????????????????????, In accordance with national laws, regulations and policies, as well as the higher authorities and the regulations, it Asia AV-chip resources for revenues and expenditures and economic returns, audit and supervision of construction projects carried out in schools and subordinate units; school and their subordinate units Auditing and supervision of contract signing and implementation of joint ventures and cooperation projects with off-campus units. The objective of the audit department's work is to promote the school's compliance with financial discipline and strengthen internal management....
[View details]
