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目前行政事业单位内部控制制度建设相对于企业而言比较薄弱,为了保证会计信息的真实可靠,资产的安全完整,防范各类贪污、舞弊的发生,加强行政事业单位的内部控制制度建设刻不容缓。内部控制应贯穿于单位活动的方方面面。而笔者在实际工作中,发现大部分行政事业单位在内部控制制度建设上比较滞后,甚至形同虚设,这不仅制约了行政事业单位的工作效率和效果,也影响了会计信息的真实性和财务等方面的安全性。随着行政事业单位改革的不断深化,只有建立起完善的内部控制制度,才能更好地发挥各单位在经济建设中的作用,本文就如何加强行政事业单位的内部控制建设略作分析和探讨。
At present, the construction of internal control system of administrative units is relatively weak compared with that of enterprises. In order to ensure the authenticity of accounting information and the safety and completeness of assets, and prevent all kinds of corruption and fraud from happening, it is imperative to strengthen the construction of internal control system of administrative units. Internal control should run through all aspects of the unit’s activities. However, in the actual work, I found that most of the administrative units lag behind in the construction of the internal control system, even in name only, which not only restricted the work efficiency and effectiveness of the administrative institutions, but also affected the authenticity and financial aspects of the accounting information Security. With the continuous deepening reform of administrative institutions, only by establishing a perfect internal control system can we give full play to the role of all units in economic construction. This paper analyzes and discusses how to strengthen the internal control of administrative units.