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事业单位内部控制主要指运用会计信息调节行政机构内部活动,并促进事业单位的工作效能和社会效能。由于事业单位的特殊性,事业单位树立和完善内部会计操控度,加强内部会计监督,防御财务危险,维护财物、资金的安全、完整和有效使用,显得尤为紧迫。然而,我国现有的事业单位内部会计操控和危险管理体系存在诸多问题,本文就这些问题的一些措施及其效果作了初步探讨。
The internal control of public institutions mainly refers to the use of accounting information to regulate the internal activities of administrative agencies and to promote the performance of public institutions and social efficiency. Due to the particularity of public institutions, it is especially urgent for public institutions to establish and improve internal accounting control, strengthen internal accounting supervision, prevent financial risks and safeguard the safe, complete and effective use of property and funds. However, there are many problems in the internal accounting control and risk management system of the existing public institutions in our country. This paper makes some preliminary discussions on some measures and their effects on these issues.