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现代政府职能由管理型逐步在向服务型转变,由此,除却少数国家行政机关财务工作仍保留简单的经费收支外,多数行政事业单位或多或少地涉及到了经营活动,比如医院,科研院所等这样财务工作也就不能再只有简单的算账、报账了。为了确保国有资产的保值增值,在不给财政增加负担的基础上,事业单位也应转变观念,拓宽服务渠道,实现持续有力的发展,由此,事业单位的内部控制制度的建立也就显的势在必行了,它既关系到会计系统对单位经济活动反映的正确可靠性,又涉及到单位财产物资的安全完整性。建立一整套适合领导如何管理和控制本单位内部经济活动的制度,对于保证会计信息质量的及时和准确,改善事业单位的经济现状和预防国有资产流失等实际经济工作中有效地施行显得尤为重要。
The function of modern government has gradually changed from a management type to a service type. As a result, most administrative institutions have more or less involved operating activities such as hospitals, research and development, except that the financial work of administrative agencies in a few countries still retains a simple financial revenue and expenditure. Institutions and other such financial work can no longer only a simple account, reimbursement. In order to ensure the preservation and appreciation of state-owned assets, institutions should also change their concepts, broaden their channels of service and achieve sustained and vigorous development on the basis of not adding any financial burden to the government. As a result, the establishment of institutions for internal control will be obvious It is imperative that it relates both to the correct and correct accounting system’s reflection on the economic activity of the unit and to the safety and integrity of the property and materials of the unit. Establishing a set of systems that are suitable for the leadership to manage and control the internal economic activities of our own units is particularly important in the practical economic work such as ensuring the timely and accurate quality of accounting information, improving the economic status of public institutions and preventing the loss of state assets.