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内控问题越来越受到政府、学界和实务界的关注。内部会计控制制度是现代管理理论的重要组成部分,行政事业单位建立有效的内部会计控制制度,不仅可以规范单位的管理,促进各项工作的顺利开展,保护各类资产的安全性和完整性,对防止财务风险、提高管理水平、严格财经纪律有着极其重要的作用,而且可以有效地防止各种舞弊和腐败的发生。本文从内部会计控制特殊性着手,通过分析行政事业单位内部会计控制的现状,提出具体的措施和对策。
The problem of internal control is getting more and more attention from the government, academia and practitioners. The internal accounting control system is an important part of modern management theory. The establishment of an effective internal accounting control system by administrative institutions not only can standardize the management of units, facilitate the smooth development of various work, protect the safety and integrity of various assets, It plays an extremely important role in preventing financial risks, improving management levels and strictly disciplining financial and economic policies. It can also effectively prevent various forms of fraud and corruption. This article starts with the particularity of internal accounting control and puts forward specific measures and countermeasures by analyzing the status quo of internal accounting control in administrative institutions.