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作为社会主义市场经济实体,事业单位对内须通过管理和会计手段进行控制,对外也会受到国家政策法规制度的规范。《会计法》也规定了为了确保会计信息的真实,国家财产稳定安全,社会团体、国家机关单位和企业和事业单位必须建立和完善内控制度。财政部虽然在《内部会计控制规范——货币资金(试行)》等法规中定义了内控的目标、原则、方法等,但是在具体运用到行政事业单位中,内部会计控制的制度也存在一些缺陷。一、内部会计控制薄弱
As a socialist market economy entity, public institutions must be controlled by management and accounting means, and externalities will also be subject to the norms of national policies, laws and regulations. The Accounting Law also stipulates that in order to ensure the authenticity of accounting information and the stability and security of state property, social organizations, state organs and enterprises and public institutions must establish and improve the internal control system. Although the Ministry of Finance defines the objectives, principles and methods of internal control in the “Regulations on Internal Accounting Control - Monetary Fund (Trial)” and other laws and regulations, the system of internal accounting control also has some shortcomings in the specific application to administrative institutions . First, weak internal accounting controls