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近年来,随着社会经济的不断发展,会计地位得到很大的提升,尤其是在事业单位中,建立健全内部控制制度可以有效地确保资金运行,使资金利用率得到提高,保证可靠与真实的信息。然而,目前在部分事业单位的内部控制中,依然存在问题。本文从目前事业单位的新形势出发,对强化事业单位内部控制制度建设的措施进行探究。
In recent years, with the continuous development of social economy, accounting position has been greatly improved, especially in public institutions, to establish and improve the internal control system can effectively ensure the operation of funds, capital utilization rate is increased, to ensure reliable and real information. However, there are still problems in the internal control of some PSUs. Based on the current situation of public institutions, this paper explores the measures to strengthen the construction of internal control system in public institutions.