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内部控制是事业单位内部强化管理以及适应外部激烈竞争的需要而产生和发展的,因此加强事业单位内部控制就显得极为重要。本文首先分析了当前事业单位内部控制存在的问题,其次从增强内部控制意识;健全内部会计控制制度;加强会计人员的培训;在事业单位里推行全面控制原则;加强监督检查;加强信息与沟通;严格执行“收支两条线”管理和严禁擅自开设单位银行账户等几方面对如何加强事业单位内部控制提出了自己的看法和建议,具有一定的参考价值。
Internal control is generated and developed within the institutions to strengthen management and adapt to the external fierce competition. Therefore, it is extremely important to strengthen the internal control of public institutions. This article first analyzes the problems existing in the internal control of PSUs, secondly from strengthening the awareness of internal control, improving the internal accounting control system, strengthening the training of accountants, implementing the principle of overall control in public institutions, strengthening supervision and inspection, strengthening information and communication, Strict implementation of “two lines of revenue and expenditure ” management and unauthorized opening of bank accounts and other aspects of how to strengthen institutional internal control put forward their own views and suggestions, has a certain reference value.