论文部分内容阅读
事业单位是由国家机关举办或者其他组织利用国有资产举办的社会服务组织,是国家政策的直接贯彻者和执行者。长期以来,事业单位的内部控制建设相对滞后,内部控制制度还很不完善,这既制约了事业单位的工作效率,也影响了会计信息的真实性。本文中,笔者提出了当前形势下制约事业单位内部控制制度有效性的原因,以及建立内部控制制度的着力点和遵循原则,并结合自身的工作经验提出了加强事业单位内控机制建设的建议。
Institutions are social service organizations run by state organs or other organizations utilizing state assets and are the direct implementers and implementers of state policies. For a long time, the internal control of institutions has lagged behind, and the internal control system is still not perfect. This not only restricted the work efficiency of public institutions, but also affected the authenticity of accounting information. In this article, the author puts forward the reasons for restricting the effectiveness of the internal control system of institutions under the current situation, as well as the focal point and principle of establishing the internal control system, and puts forward suggestions on how to strengthen the construction of the internal control mechanism of the institutions in light of its own work experience.