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内部控制是衡量现代企事业管理的重要标志,而事业单位不同于一般经营性单位,它不以营利为主要目的,因此在内部控制架构上存在较大差异。随着市场经济制度的不断发展和事业单位自身改革的不断推进,事业单位的行为活动更多地表现出企业化的特征,为了确保事业单位在市场经济大潮的冲击下能够站稳脚跟,稳步发展,对事业单位内部控制制度进行研究显得尤为重要。
Internal control is a measure of the modern management of an important business signs, and public institutions is different from the general business units, it is not for the main purpose of profit, so there are significant differences in the internal control structure. With the continuous development of the market economy system and the continuous reform of the institutions themselves, the activities of the institutions show more entrepreneurial characteristics. In order to ensure that institutions can gain a firm foothold and develop steadily under the impact of the market economy tide , It is particularly important to study the internal control system of institutions.