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作为经济社会发展中提供公益服务的主要载体,事业单位近年来在完善内部控制体系方面积累了不少有益经验,为预防不必要的资源损失、提高自身的管理效率做出了卓越的贡献。但相较于市场经济中的现代企业制度,我国事业单位内部控制制度的建设仍然日趋落后,在资产控制、预算业务控制和收支业务控制等方面存在诸多缺陷,因此研究事业单位内部控制的改善对策就迫在眉睫了。
As the main carrier of providing public service in economic and social development, PSUs have accumulated many useful experiences in perfecting the internal control system in recent years, making outstanding contributions to preventing unnecessary loss of resources and improving their management efficiency. However, compared with the modern enterprise system in the market economy, the construction of the internal control system of our institutions is still lagging behind. There are many shortcomings in the aspects of asset control, budget business control and revenue and expenditure control. Therefore, the improvement of the internal control of public institutions The solution is imminent.