论文部分内容阅读
随着经济的不断发展,内部控制已逐渐成为企事业单位管理工作中的重要内容。但目前,由于我国事业单位的特殊性、内部控制自身的复杂性以及对内部控制缺乏必要的理论,使得事业单位的内部控制建设存在诸多问题。这些问题的存在不仅会影响事业单位的工作效果,更会影响部门预算制度的实施,必须引起各单位的足够重视。为了实现事业单位的健康可持续发展、实现中国梦,必须强化事业单位的内部控制。
With the continuous development of the economy, internal control has gradually become an important part of the management of enterprises and institutions. However, due to the particularity of our institutions, the complexity of internal control and the lack of necessary theory of internal control, many problems exist in the internal control construction of public institutions. The existence of these problems not only affects the performance of public institutions, but also affects the implementation of the departmental budget system, which must be given sufficient attention by all units. In order to realize the healthy and sustainable development of public institutions and realize the Chinese dream, we must strengthen the internal control of public institutions.