浅谈如何建立基层检察机关内控制度

How to Establish the Internal Control System of Grass-Roots Procuratorial Organs

摘要: 随着司法改革的不断深入，检察机关的经费保障水平不断提高，办案办公条件得到了极大改善，但是检察机关的内部控制建设相对滞后，不利于检察机关运行的安全和高效。完善内部控制体系，合理保障单位经济活动合法、资产安全和使用有效、财务信息真实完整、有效防范舞弊和预防腐败、提高检务保障的效率和效果有着重要意义，因此检察机关需要严格实现完备的内部控制制度，对经济活动的风险予以防范和管控。

Abstract: With the deepening of judicial reform, the procuratorial organ’s financial security level has been continuously improved, the office conditions of handling cases has been greatly improved, but the internal control construction of the procuratorial organ is relatively lagging behind, which is not conducive to the safety and efficiency of the procuratorial organ operation. Perfect internal control system, reasonable protection unit of economic activity in the legal, safety and effective utilization of assets and financial information and true, effectively prevent fraud and corruption prevention, it is of great significance to improve the efficiency and effect of inspection and security, so the procuratorial organs need to strictly implement a complete internal control system to prevent and control the risks of economic activities.