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事业单位是我国重要的社会公众组织形式,作为服务社会的公益性组织,它既是一种社会服务机构,更是非盈利性社会组织。近年来,国家加强了对事业单位的改革,对事业单位的发展提出了更高的要求,事业单位也需要通过自身的组织建设,建立完善的现代化经营管理体系,提高单位的竞争力和服务能力。内部控制作为事业单位现代化经营管理重要的内容,国家提出了明确的事业单位内部控制规定,但是在发展的过程中,事业单位内部控制仍面临许多问题。本文结合事业单位内部控制特点,重点分析了内部控制的主要问题和成因,并提出相应的建议措施。
Institutions are an important form of social public organization in our country. As a nonprofit organization serving the society, it is both a social service organization and even a non-profit social organization. In recent years, the state has strengthened the reform of public institutions and put forward higher requirements for the development of public institutions. Public institutions also need to establish and improve their modern management system through their own organizational building so as to improve their competitiveness and service capabilities . As an important content of the modern operation and management of public institutions, the internal control has set forth a clear internal control requirement for public institutions, however, the internal control of public institutions still faces many problems during its development. Combining with the characteristics of internal control in public institutions, this paper mainly analyzes the main problems and causes of internal control and puts forward the corresponding suggestions and measures.