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行政事业单位的预算资金管理涉及到了国家公共财产的安全性,是行政事业单位资金管理的重要组成部分。在行政事业单位实施关于预算资金的内部控制制度,能够保障行政事业单位预算资金使用的合理合法,维护单位财务数据的真实性。本文通过阐述行政事业单位预算资金内部控制的必要性,分析目前行政事业单位预算资金内部控制上存在的问题,进而提出对策。
The budgetary fund management of administrative units involves the safety of state public property and is an important part of the fund management of administrative institutions. The implementation of an internal control system on budgetary funds in administrative units ensures that the budgetary funds of administrative units are used in a reasonable and lawful manner and that the financial data of the units are authentic. This paper expounds the necessity of the internal control of the budgetary funds of the administrative institutions, analyzes the existing problems in the internal control of the budgetary funds of the administrative institutions and puts forward the countermeasures.