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为了进一步规范事业单位的内部控制管理,国家对事业单位原来的会计制度进行了重新修订,颁布了新的会计制度。新制度的内容对事业单位通过预算管理,完善资金运营加强内部控制管理有积极的意义,使内部管理和合理理财进入了法制化轨道,促进了社会各项事业的发展。本文通过对新会计制度的优势分析,阐述了其对事业单位积极地内部控制作用,指出了事业单位内部管管控制方面存在不足以及运用新制度进行完善的方法措施。
In order to further standardize the internal control and management of public institutions, the state has re-revised the original accounting system of public institutions and promulgated a new accounting system. The contents of the new system have a positive meaning for public institutions to strengthen internal control management through budget management, improve capital operation, enable internal management and proper financial management to go into legalization, and promote the development of various social undertakings. Through the analysis of advantages of the new accounting system, this paper expounds its positive internal control over public institutions, points out the shortcomings in the internal control of public institutions and the ways and means of perfecting the new system.