The Research on the Internal Control of Institutions in china

财政部《行政事业单位内部控制规范（试行）》即将实施，各事业单位需要提前做好制度衔接的准备。本文通过对国内外文献分析比较，结合COSO报告的相关内容对我国事业单位的内部控制情况进行分析，找出目前事业单位内部控制制度存在的主要问题，按照即将实行的《规范》，以某市疾病预防控制中心为例，重点分析其在实施前期应该做好的各项准备，提出完善内部控制机制的若干对策，为各事业单位顺利实施《规范》提供参考。Regulations for Internal Control in Administrative Institutions (Trial Implementation) were issued by the ministry of treasury (MOF), and it will soon be implemented, so administrative institutions shall get ready in advance. Through a related literature review, combining the COSO (Committee of Sponsoring Organizations of The National Commission of Fraudulent Financial Reporting) report, this pape...学位：公共管理硕士院系专业：公共事务学院_公共管理硕士(MPA)学号：X201013602