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内部会计控制在行政事业单位的会计、运营管理中发挥着至关重要的作用。构建科学、高效的会计内控体系是单位管理制度健全和完善过程中非常关键的一环,同时科学的会计内控机制可以提高行政事业单位财务管理的效率,保证行政事业单位正常而高效运行。当前,行政事业单位内部会计控制管理相对企业内部控制管理较为薄弱,现有的内部会计控制体系还不能充分发挥应有的作用和内控效果。如何加强行政事业单位内部会计控制,是行政事业单位当前应该关注和思考的问题。由此对行政事业单位加强内部会计控制的意义、存在的问题及控制措施进行了浅谈。
Internal accounting control plays an important role in the accounting, operation and management of administrative institutions. Building a scientific and efficient accounting internal control system is a key link in the process of perfecting and perfecting the management system of a unit. At the same time, the scientific internal control mechanism of accounting can improve the efficiency of financial management of the administrative units and guarantee the normal and efficient operation of administrative units. At present, the management and control of the internal accounting control in the administrative institutions is relatively weak compared with the internal control management of the enterprises. The existing internal accounting control system can not give full play to its due role and its internal control effect. How to strengthen the internal accounting control in administrative institutions is the current issue that administrative institutions should pay attention to and think about. Therefore, it discusses briefly the significance, problems and control measures of administrative units in strengthening internal accounting control.