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近年来,随着我国市场经济体制的不断建设及发展,对我国经济的有序健康发展而言,高质量的财务信息逐渐发挥着越来越重要的作用。所以,对事业单位完善的财务内部控制体系加以构建,直接关系到事业单位会计核算的完整和真实,并且对事业单位的顺利运转也是至关重要的。但是,在事业单位的财务内部控制体系建设中,依然存在着诸多有待于迫切解决的问题,在很大程度上制约了单位的良性循环及发展,这便需要事业单位尽快地采取行之有效的措施,完善及健全单位财务内部控制体系。本文结合我国事业单位发展的现状,详细分析了事业单位财务内部控制中所存在的问题,并且深入探究了构建事业单位财务内部控制体系的有效策略。
In recent years, with the constant construction and development of the market economy system in our country, high-quality financial information has been playing an increasingly important role for the orderly and healthy development of our economy. Therefore, the establishment of a sound financial internal control system of institutions to be constructed is directly related to the completeness and truthfulness of the accounting of public institutions and is also crucial to the smooth operation of public institutions. However, there are still many problems to be urgently solved in the construction of the financial internal control system in public institutions, which largely restricts the virtuous cycle and development of the units. This will require the public institutions to take effective measures as soon as possible Measures to improve and perfect the unit’s internal financial control system. In this paper, the status quo of the development of public institutions in our country, a detailed analysis of the problems in the financial internal control of institutions, and an in-depth study of the effective internal control system of public institutions to establish an effective strategy.