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行政事业单位的内部管理和控制目标,是正确并高效的管理好事业单位内部的资金,确保资金的合理有效使用,并保障单位资金的使用过程安全完整,关于资金使用情况的资金报告具有说服力和真实性。在现如今的事业单位会计管理工作中,还存在着由于管理制度、管理人员、管理手段的一些漏洞,导致了行政事业单位会计内控存在薄弱环节,资金的有效使用没有得到保障的现象。我们根据实际情况,结合现阶段行政事业单位的会计内控相关表现,总结出了其存在的不足,并给出了解决对策。
The internal management and control objectives of the administrative units are to correctly and efficiently manage the funds within the institutions, ensure the rational and effective use of funds, and ensure the safe and complete use of the funds of the units. The report on the use of funds is persuasive And authenticity. In today’s accounting management of public institutions, there are still some loopholes in the management system, management personnel and management tools, leading to the existence of weak links in the accounting internal control of the administrative institutions, and the ineffective use of funds is not guaranteed. According to the actual situation, combined with the relevant performance of the accounting internal control of the administrative units at the present stage, we summed up the shortcomings of the existing internal control system and gave some solutions.