论文部分内容阅读
内部控制在事业单位运行和发展中发挥着重要作用,其主要内容是事业单位为了提高经营和管理的效果,确保信息可靠安全,保护资产完整和有效利用以及实现事业单位发展战略,由事业单位管理人员以及广大员工共同实施的内部管理过程。通过对事业单位内部控制的健全和完善能够有效提高资产安全,提高会计信息的质量,以及提高事业单位的整体运营管理水平。
Internal control plays an important role in the operation and development of PSUs. Its main contents are that PSUs should be managed by PSUs in order to improve the management and management effectiveness, ensure the reliable and safe information, protect the integrity and efficient use of assets, and realize the development strategy of PSUs Staff and the general staff to implement the internal management process. Through the improvement and perfection of internal control of public institutions, it can effectively improve the safety of assets, improve the quality of accounting information, and improve the overall operation and management level of public institutions.