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由财政部新修订的《事业单位会计制度》及《事业单位财务规则》(以下简称新会计制度)已经在事业单位范围内全面实施,气象部门作为公益性事业单位,新会计制度的实施和运用,提高了会计信息质量,同时对内部审计工作提出了更高要求,本文指出了新会计制度的变化及特征,对新会计制度对气象部门内部审计的影响进行了分析,并就内部审计如何适应新要求提出了一些思路和方法。
The newly revised “Accounting System for Public Institutions” and “Institutional Financial Rules” (hereinafter referred to as “the New Accounting System”) newly implemented by the Ministry of Finance have been fully implemented within the public institutions, and the meteorological department as a public welfare institution and the implementation and application of the new accounting system , Raised the quality of accounting information and put forward higher requirements for internal audit. This paper points out the changes and characteristics of the new accounting system, analyzes the impact of the new accounting system on the internal audit of the meteorological department, and on how to adapt the internal audit New requirements put forward some ideas and methods.