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会计内部控制是保证行政事业单位会计信息质量、保护单位财产完整与安全、贯彻执行国家相关法律法规而制定实施的一种控制系统,它是行政事业单位正常运行的基本保障。尤其是随着经济改革的不断深入,加强会计内部控制变成行政事业单位提高管理效果与行政能力的客观要求。接下来就对加强行政事业单位会计内部控制的意义、原则及措施进行分析、探讨,旨在助力行政事业单位增强行政能力、优化行政形象。
Internal control of accounting is a kind of control system which is formulated and implemented to ensure the quality of accounting information of administrative units, protect the integrity and security of the unit property, and implement the relevant national laws and regulations. It is the basic guarantee for the normal operation of administrative units. Especially with the continuous deepening of economic reform, strengthening the internal control of accounting into an administrative unit to improve the management efficiency and administrative capacity of the objective requirements. Next, we will analyze and discuss the significance, principles and measures of strengthening the internal control of accounting in administrative units to help the administrative units improve the administrative capacity and optimize the administrative image.