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事业单位它既不是以营利为目的的企业组织,也不是行政单位的政府机关,它介于二者之间,是以社会服务为主要目的的公益性社会组织。随着市场经济发展的需要,事业单位各项经济业务也逐步变得复杂与繁琐,随之而来的事业单位财务管理也倍加受到关注。为了更好地强化事业单位财务管理这一核心话题,财务内控管理体系这一管理手段也逐步被人们所认可,并且已经在许多事业单位实行。本人根据工作经历与实践观察,谈谈这方面的看法。
It is neither a for-profit business organization nor a government agency of an administrative unit. It is a public welfare social organization with the main purpose of social services. With the needs of the development of market economy, various economic businesses in public institutions have gradually become complicated and cumbersome, and the financial management of public institutions has also received double attention. In order to better strengthen the core issue of financial management in public institutions, the management system of financial internal control has gradually been approved by many people and has been implemented in many public institutions. I based on work experience and observation of practice, to talk about this view.