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随着近些年来经济的飞快发展,科研事业单位会计内部的控制管理越来越受到重视。有效的会计内部监控管理可以有效的预防科研事业单位内部发生徇私舞弊、贪污公款的情况发生,能够更好的保护科研事业单位的资产不受侵犯。为了进一步提高管理水平,必然要严格执行科研事业单位内部管理制度,贯彻和执行相关的法律法规。文章从科研事业单位会计内部监控管理的角度出发,描述了会计内部控制和监管的含义与意义,通过科研事业单位会计内部监控管理存在的问题制定了相应的措施。
With the rapid economic development in recent years, more and more attention has been paid to the control and management within the scientific research institutions’ accounting departments. Effective internal control of accounting can effectively prevent the occurrence of personal abuse within the scientific research institutions, embezzlement of public funds happen, to better protect the research institutions of the assets are not infringed. In order to further improve the management level, we must strictly implement the internal management system of scientific research institutions, implement and enforce the relevant laws and regulations. This paper describes the meaning and significance of internal control and supervision of accounting from the perspective of internal control and management of scientific research institutes and formulates the corresponding measures through the internal control and management of scientific research institutions.