论文部分内容阅读
与企业相对而言,事业单位是国家机构的分支,其经营目的是社会公益,是依靠国家的财政拨款,严格遵循国家相应管理条例,为社会服务的组织。因此,事业单位的高效营运是十分重要的。本文分析现行的事业单位会计内部控制制度中存在的问题,提出相应的解决建议,旨在加强事业单位会计内部控制的管理。
Compared with the enterprise, the institution is a branch of a state institution whose purpose of operation is social welfare. It is an organization which relies on the state’s financial appropriation and strictly follows the corresponding state administrative regulations and serves the society. Therefore, the efficient operation of public institutions is very important. This article analyzes the existing problems in the internal control system of public institutions, and puts forward corresponding solutions to solve the problems. The purpose of this paper is to strengthen the management of internal control of public institutions.