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行政事业单位财政资金的使用情况对于社会的公平和经济协调发展具有重要意义。从内部进行控制是行政单位合理利用财政资金的重要保障,是体现财务公开透明的重要手段。从当前行政事业单位在内部控制制度方面存在的问题与现状出发,本文从学习和解析《行政事业单位内部控制规范》对其中的现象进行了探讨,对于在实务操作中的相关运用进行了研究,为当前的行政事业单位内部控制建设提供了依据与保证。
The use of fiscal funds by administrative institutions is of great significance to the social fairness and coordinated economic development. Controlling from the inside is an important guarantee for the administrative units to make rational use of financial funds and is an important means to reflect the openness and transparency of finance. Based on the existing problems and status quo of the internal control system of administrative units, this paper discusses the phenomenon from the study and analysis of “internal control norms of administrative units”, conducts a research on the related operation in practical operation, It provides the basis and guarantee for the current internal control construction of administrative institutions.