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近年来,企业内部控制的作用已日益凸显,并逐渐成为保障企业实现战略目标的制度基础。相比较而言,事业单位内部控制体系制度建设尚未引起足够的重视,其在财务管理方面存在不少问题。本文就事业单位如何实施内部控制以及内部控制的现实意义做一个分析,然后,讨论目前事业单位的内部控制,财务管理问题,最后,针这些内部控制的问题,提出相应的改进措施。
In recent years, the role of internal control has become increasingly prominent, and gradually become the institutional basis to ensure that enterprises achieve strategic objectives. Comparatively speaking, the institution construction of institution of internal control system has not given enough attention, and there are many problems in financial management. In this paper, an analysis is made on how to carry out the internal control and the practical significance of internal control in public institutions. After that, the internal control and financial management of the institutions are discussed. Finally, the problems of these internal controls are pointed out and corresponding improvement measures are put forward.