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内部会计控制制度是现代企业管理理论的重要组成部分,事业单位虽然不是营利性单位,但建立有效的内部会计控制对其也有非常重要的现实意义。通过建立有效的内控制度,不仅可以规范单位管理,保护各类资产的安全性和完整性,还能有效地防止各种舞弊和腐败的发生。因此如何通过建立符合事业单位特点的内部会计控制制度,达到防止财务风险,提高管理水平,严肃财经纪律的目的,是本文着重探讨的问题。
The internal accounting control system is an important part of the modern enterprise management theory. Although the public institution is not a for-profit unit, establishing an effective internal accounting control also has very important practical significance to it. By establishing an effective internal control system, not only the management of units can be regulated, the safety and integrity of various assets can be protected, but various forms of fraud and corruption can be effectively prevented. Therefore, how to achieve the purpose of preventing financial risks, improving the management level and serious financial and economic discipline by establishing an internal accounting control system in line with the characteristics of institutions is the issue that this article focuses on.