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内部控制体系建设是基层疾控中心工作的重点之一,也是现代经济体制下事业单位工作的重要内容。通过有效的内部控制,能够提升资金的利用率,加快资金循环,维护固定资产完善和安全,使疾控中心的会计行为更加规范,从而从根本上杜绝财务风险的发生。但事实中基层疾控中心由于规模较小,编制不完全,在内部控制方面还存在很大的缺陷,严重威胁着单位的财产安全,使资金利用率降低,不利于单位的发展。笔者重点从加强内部控制的重要性出发,结合基层疾控中心的运作特点,就内控体系的重点环节进行探究,给基层疾控中心完善内部控制提供一些参考和借鉴。
The construction of the internal control system is one of the focuses of the CDC’s work at the grassroots level. It is also an important part of the work of public institutions under the modern economic system. Through effective internal control, capital utilization can be enhanced, capital circulation can be accelerated, perfection and security of fixed assets can be maintained, and the accounting behavior of CDCs can be regulated more so that financial risks can be basically eliminated. However, due to the fact that grass-roots disease control centers are small in size and incomplete in compilation, there are still some serious shortcomings in internal control. This poses a serious threat to the property safety of the unit and reduces the utilization rate of funds, which is not conducive to the development of the unit. Starting from the importance of strengthening internal control and combining with the operation characteristics of CDC, the author focuses on the key links of internal control system and provides some reference and reference for the improvement of internal control of CDC.