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为了提高我国行政事业单位内部的管理水平,加强廉政建设,提高行政效率,自2014年1月1日起我国行政事业单位都要实行内部控制制度,对经济活动的风险进行防范和管控,而内部会计控制制度在单位内部控制中起着重要的作用。本文旨在指出现阶段内部会计控制制度在实行中所存在的一些问题和相对应的改善措施,希望能为将来事业单位工作的开展,提供一些意见加以参考。
In order to improve the internal management level of administrative units in our country, strengthen the building of an honest and clean government and improve the administrative efficiency, since January 1, 2014, our country’s administrative institutions must implement the internal control system to guard against and control the risks of economic activities. However, The accounting control system plays an important role in the internal control of the unit. This article aims to point out some problems existing in the implementation of the internal accounting control system at the present stage and the corresponding improvement measures, hoping to provide some opinions for the future development of the institutions.