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随着国民经济的发展,事业单位的建设不仅促进了社会经济的发展,同时也加快了改革开放与现代化建设的脚步。在事业单位的内部结构中,会计监督不仅是事业单位发展的重要环节,同时也是完善事业单位内部结构的有利保障。文章分析了会计监督机制的定义及特征,论述了事业单位内部会计监督存在的问题和加强事业单位内部会计监督的有效对策。企业应在规范事业单位内部会计监督的前提下,实现事业单位持续、稳步的发展。
With the development of the national economy, the construction of public institutions has not only promoted the social and economic development, but also accelerated the pace of reform, opening up and modernization. In the internal structure of institutions, accounting supervision is not only an important part of the development of institutions, but also to improve the internal structure of the business units a good safeguard. This article analyzes the definition and characteristics of accounting supervision mechanism, discusses the problems existing in the internal accounting supervision of institutions and the effective countermeasures to strengthen the internal accounting supervision in public institutions. Enterprises should standardize the internal accounting supervision of institutions under the premise of institutions to achieve sustained and steady development.