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现如今,我国的公路事业单位在内部控制上依旧存在很多问题,造成这些问题产生的因素包括缺乏必要的授权和分工、内控环境恶劣以及领导不重视等。要想使公路事业单位的内部控制得到完善,就必须在遵循效益和成本的原则上,从加强监管、优化内控环境、明确产权关系等方面入手。文中就公路事业单位内部控制存在的问题作了大致分析,并就此提出了相应的解决对策,以期为我国公路事业单位的内部控制提供可供参考的意见和建议。
Nowadays, many problems still exist in the internal control of the highway institutions in our country. The factors that cause these problems include the lack of necessary authorization and division of labor, the bad environment of internal control and the neglect of leadership. In order to improve the internal control of the highway institutions, it is necessary to follow the principle of efficiency and cost in terms of strengthening supervision, optimizing the internal control environment, and clarifying the relationship between property rights and other aspects. This article made a general analysis of the problems existing in the internal control of highway institutions, and put forward corresponding solutions to this in order to provide suggestions and suggestions for the internal control of highway institutions in our country.