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国库集中支付体系在我国公共体制改革的浪潮下得到了进一步的推广和施行,其提高了对预算资金的监督与控制。但是,当下的国库集中支付系统建设与事业单位内部控制管理存在诸多不兼容的现象,严重影响了内控效率。深究国库集中支付系统下事业单位内部控制管理中存在的问题,提出切实可行的意见与建议,具有十分重要的意义。
The treasury centralized payment system has been further popularized and implemented under the tide of the public system reform of our country, which has raised the supervision and control over the budget funds. However, there are many incompatibilities existing in the construction of centralized treasury payment system and the internal control and management of public institutions, seriously affecting the efficiency of internal control. It is of great significance to study the existing problems in the internal control and management of public institutions under centralized treasury payment system and put forward practical suggestions and suggestions.