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作为服务于经济基础和人民物质文化生活的行政单位在整个国民经济建设事业中起着事关全局的作用。因此,加强建立和完善行政单位的内部控制制度,是十分必要的。应抓住各项内容的关键控制点并从不相容职务、授权批准和控制程序加强内部会计控制制度建设,同时要重视内部会计控制的监督检查工作。
As an administrative unit that serves the economic foundation and the material and cultural life of the people, it plays a relevant and overall role in the cause of national economic construction as a whole. Therefore, it is very necessary to strengthen the establishment and improvement of the internal control system of the administrative units. We should seize the key control points of each content and strengthen the construction of the internal accounting control system by incompatible positions, authorizing the approval and control procedures, and pay more attention to the supervision and inspection of internal accounting controls.