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内部控制是指单位通过制定制度和措施,对经济活动进行防范和管控。是现代管理理论的重要组成部分。近年来,随着社会主义市场经济的改革,一些事业单位为了制定和更新一些改革措施来提高单位内部的管理水平,并且逐渐完善单位内所拥有的内部控制从而达到提高经营效率的最终目标。但是长期以来单位的制度相对较为落后,未形成统一的内部控制体系,导致事业单位的经营管理方式也缺乏较大的漏洞,很难更进一步的发展。本文通过分析当前事业单位内部的控制制度存在的问题,提出了相关的改进方法,对进一步提高事业单位的内部控制管理的水平具有重要的意义。
Internal control refers to the unit through the development of systems and measures to prevent and control economic activities. It is an important part of modern management theory. In recent years, with the reform of the socialist market economy, some institutions have reached the ultimate goal of improving operational efficiency in order to formulate and update some reform measures to improve their internal management level and gradually improve the internal controls they have in their units. However, the system of units has been relatively backward for a long time and no unified internal control system has been formed. As a result, there is still no major loophole in the way of operation and management of public institutions and it is difficult to further develop the system. By analyzing the existing problems of the control system in the current public institution, this paper puts forward the related improvement methods, which is of great significance to further improve the internal control management of the institutions.