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行政事业单位内部控制是行政事业单位为了提高会计信息质量,保护资产的安全、完整,确保有关法律法规和规章制度的贯彻执行等而制定和实施的一系列控制方法、措施和程序。行政事业单位内部会计控制是内部控制的核心,行政事业单位需要进一步完善内部控制体系。文章基于内部控制理论,就如何进一步完善行政事业单位内部控制体系进行了探讨。
The internal control of administrative institutions is a series of control methods, measures and procedures formulated and implemented by administrative institutions in order to improve the quality of accounting information, protect the safety and integrity of assets, and ensure the implementation of related laws, regulations and rules and regulations. The internal accounting control of administrative institutions is the core of internal control, and the administrative institutions need to further improve the internal control system. Based on the theory of internal control, the article discusses how to further improve the internal control system of administrative institutions.