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随着财务体制改革的进一步深入,形成完善的内部控制制度已成为我国企业和事业单位面临的重要任务。相比于企业而言,我国事业单位还没有专门的内部控制制度,在市场经济快速发展的今天,事业单位面临的外部环境和内部环境都发生了很大的变化,这就需要建立完善的内部控制制度,进一步提高事业单位的会计核算水平和质量,从而提高其工作效率及社会效率。文章主要分析事业单位内部控制制度的内涵、现状及实施的必要性和策略。
With the further deepening of the financial system reform, the formation of a sound internal control system has become an important task facing enterprises and institutions in our country. Compared with enterprises, our institutions have not yet had a special internal control system. With the rapid development of market economy, the external environment and the internal environment faced by institutions have undergone great changes. This requires the establishment of a sound internal Control system to further improve the level of accounting and quality of institutions, thereby enhancing its efficiency and social efficiency. The article mainly analyzes the connotation, status quo and necessity and tactics of internal control system in public institutions.