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随着时代的进步,基层国库单位内部财务问题越来越复杂,因此单位会计内部控制方面就出现了一些问题,基层国库单位会计内部控制中的薄弱环节也逐渐显现。基层国库单位会计内部控制管理既要重视会计内部控制管理,同时也要对基层国库单位会计人员的基础工作进行严抓,更要提高会计人员自身的素养,这样才能使基层国库单位会计内部控制管理从根本上发挥作用。本文从如何加强基层国库单位会计内部控制管理出发,分析当前基层国库单位会计内部控制存在的主要问题,并提出相关的优化对策和建议。
With the progress of the times, the internal financial problems in the treasury units at the grassroots level have become more and more complicated. As a result, some problems have emerged in the internal control of the unit accounting system. The weak links in the internal control of the accounting units in the grassroots treasury units have also gradually emerged. The internal control and management of the treasury units at the grassroots level should pay attention to the internal control and management of the accounting system as well as the basic work of the accountants of the treasury units at the grassroots level. They must also improve their own literacy skills so that the internal control and management of the treasury units at the grass- To play a fundamental role. This paper starts from how to strengthen the internal control and management of accounting in the grassroots treasury units, analyzes the main problems existing in the internal control of the accountants at the grassroots level, and puts forward the relevant optimization measures and suggestions.