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我国的企业会计制度就明确规定企业不仅要提供真实可靠相关的会计信息而且对财务报告中应提供的会计信息的种类、提供财务报表的种类也做了具体的规定,这样就可以满足会计信息需求者的需求,同时方便稽查方监督,外部审计单位审计,避免舞弊、挪用公款等现象发生。由此也可见,研究和完善会计制度的执行状况意义重大,虽然企业和行政事业单位会计制度有所不同,但是其执行效力的发挥对主体方的管理效率及单位效益有着重要影响。笔者根据多年的工作经验,主要针对我国行政事业单位会计内部控制制度进行分析和讨论。
China’s enterprise accounting system clearly stipulates that enterprises should not only provide true and reliable accounting information but also provide specific provisions on the type of accounting information and the types of financial statements that should be provided in the financial report so as to meet the requirements of accounting information At the same time, it is convenient for auditors to supervise audits, audits by external auditing units, avoid fraud, embezzle public funds and so on. It can also be seen from this that it is of great significance to study and perfect the implementation status of the accounting system. Although the accounting systems of enterprises and administrative institutions are different, the enforcement of their effectiveness has an important influence on the management efficiency and unit efficiency of the principal part. Based on many years of work experience, the author mainly analyzes and discusses the internal control system of accounting in our country’s administrative institutions.