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消防部队与其它类型事业单位的会计工作有很大的差别,其财务会计活动及财务来源的特点明显。消防部队作为是我国救灾抢险的主要力量,其内部会计控制工作直接影响消防部队的力量。本文结合消防部队财务会计的特点、内部会计控制现状,从提高内部会计控制意识,营造内部会计控制气氛、完善财务管理制度、建立内部会计控制制度评估制度三个方面分析消防部队内部会计控制制度建设的对策,并深入分析消防部队完善财务管理制度的对策。
There are great differences between the fire brigade and the accounting work of other types of institutions. The characteristics of the financial accounting activities and financial sources are obvious. As a major force in disaster relief and rescue in our country, the fire fighting forces have a direct impact on the power of the fire brigade in their internal accounting control work. Based on the characteristics of the firefighting team’s financial accounting and the internal accounting control status, this paper analyzes the internal accounting control system of the fire brigade from the aspects of raising the awareness of internal accounting control, creating the atmosphere of internal accounting control, perfecting the financial management system and establishing the internal accounting control system evaluation system Countermeasures, and in-depth analysis of the fire brigade improve the financial management system countermeasures.