%0 Journal Article
%T 全民阅读机构建立内部控制体系的探讨<br>On the Establishment of Internal Control System in National Reading Institutions
%A 王圣垚
%J Advances in Social Sciences
%P 3977-3984
%@ 2169-2564
%D 2023
%I Hans Publishing
%R 10.12677/ASS.2023.127542
%X 为了方便公民阅读，打造一刻钟图书阅读圈，全国大多数地区的企事业单位及社区兴起了开办具有一定特色的全民阅读服务机构即“阅读空间”。这些阅读机构的兴起，弥补了公共图书馆网点不足、距离较远，阅读不便等一些不足的问题。但与公共图书馆相比，这些新兴起的全民阅读服务机构内部控制体系存在着内控观念淡薄、缺乏风险评估、内控制度不规范、信息沟通不畅以及监督体系不完善等诸多问题。为此，构建一个科学合理的全民阅读服务机构内部控制体系，是完全必要的，其要点包括：提高单位员工对风险和内部控制的思想认识，营造良好内部控制环境；完善内部控制的制度框架，强化图书馆及阅读空间的业务活动；建立畅通的信息渠道，保证部门内部、部门之间乃至员工之间的有效沟通；建立完备的监督机制；定期开展内控评价，促进内控措施的全面实施，确保阅读服务机构科学管理水平的提升及可持续发展，本文就全民阅读机构建立完善的内部控制体系进行探讨。<br />
In order to provide a convenient environment for citizens to read and create a “15-minute book reading circle”, enterprises, institutions and communities in most parts of China have set up a national reading service institution with certain characteristics, namely “reading space”. The rise of these reading institutions has made up for some problems such as insufficient outlets, long distance and inconvenient reading in public libraries. However, compared with public libraries, there are a lot of problems in the internal control system of these new national reading service institutions, such as weak internal control concept, lack of risk assessment, irregular internal control system, poor information communication and imperfect supervision system. Under this background, it is absolutely necessary to construct a scientific and reasonable internal control system for national reading institutions. Its main points include: improve employees’ awareness of risks and internal control, and create a good internal control environment; improve the institutional framework of internal control and strengthen the business activities of libraries and reading spaces; establish smooth information channels to ensure effective communication within departments, between departments and even between employees; establish a complete supervision mechanism; carry out internal control evaluation regularly and promote the full implementation of internal control measures to ensure the scientific management level and sustainable development of reading service institutions. In this paper, the author discusses the establishment of an improved internal control system for national reading institutions.
%K 全民阅读机构，内部控制体系，探讨<br>National Reading Institutions
%K Internal Control System
%K Discussion
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=69498