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事业单位内部控制是指为实现事业单位的管理目标,以财政部门预算管理为主线,通过制定并实施科学合理的控制程序和方法,对事业单位财务会计管理风险进行有效识别、控制和监督的机制。一套设计科学并执行有效的内部控制体系能够有效地保护资产的安全完整,提高会计信息质量,确保相关法律法规及规章制度的贯彻执行,避免或降低风险,对提升经营管理效率和实现预期经营管理目标具有重要作用。
The internal control of public institutions refers to the mechanism of effective identification, control and supervision of the financial and accounting management risks of institutions through the formulation and implementation of scientific and reasonable control procedures and methods in order to realize the management objectives of public institutions, take the budget management of financial departments as the main line . A set of scientific design and implementation of an effective internal control system can effectively protect the safety and integrity of assets, improve the quality of accounting information, ensure the implementation of relevant laws and regulations and rules and regulations, avoid or reduce risks, improve operational management efficiency and achieve the expected operation Management goals have an important role.