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事业单位会计内部控制制度是社会经济发展到一定阶段的产物,指的就是一个单位为了确保各类业务活动的有序展开,保证资产的完整性与有效性,避免出现一些徇私舞弊的情况,确保会计信息的真实性、有效性与合法性,增强单位的经营管理能力,提高经济效益,结合实际情况,制定并实施的相关职能措施与程序,其主要就是伴随着组织形式的形成而出现的,在单位整个生产经营管理中都发挥着一定的作用,只要开展一些经济经营管理活动,就需要进行内部控制,在现代事业单位财务会计中起着重要的管理作用。行政事业单位是一个不以盈利为目的的执行国家法律法规、政策方针的单位,其收入来源主要就是国家财政,但是,在目前这些行政企事业单位中,会计内部控制管理相对企业而言十分薄弱,从经济的不断发展形势看,事业单位会计的内部控制不容忽视,为了能够为社会与经济发展提供高保真的发展模式与环境、提高资产的安全性,就需要不断发现问题、解决问题,提高与加强事业单位会计内部控制,只有建立起全面、完善的内部控制制度,才能更好地发挥各单位在经济建设中的作用。
Institutional accounting internal control system is a product of the social and economic development to a certain stage, refers to is a unit in order to ensure the orderly commencement of various business activities, to ensure the integrity of the assets and effectiveness, to avoid some irregularities, to ensure that Accounting information is authentic, validity and legitimacy, enhance the unit’s management capabilities, improve economic efficiency, combined with the actual situation, the development and implementation of the relevant functional measures and procedures, the main is accompanied by the formation of organizational forms and emerged, In the entire unit production and operation management plays a certain role, as long as some economic management activities, you need to carry out internal control, financial accounting in the modern institutions play an important management role. Administrative units are not profit-making units that implement national laws, regulations and policies, and their sources of income are mainly state finances. However, at present, among these administrative enterprises and public institutions, accounting internal control management is very weak compared with that of enterprises In view of the continuous development of economy, the internal control of public accounting can not be ignored. In order to provide high-fidelity development mode and environment for social and economic development and improve the safety of assets, it is necessary to constantly find and solve problems and improve Only by establishing a comprehensive and perfect internal control system and strengthening the internal control over the internal accounts of public institutions can the functions of all units in the economic construction be better demonstrated.