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随着现代市场经济的不断完善,现代企业会计内部控制得到长足的发展和优化。但事业单位的会计内部控制并没有在会计控制制度、管理水平、防范风险方面跟上经济发展的步伐。基于这种滞后的发展,本文着重分析了事业单位会计内部控制的现状,控制机制和方式进而对内部控制的改善提出了对策。
With the constant improvement of modern market economy, the internal control of modern enterprise accounting has been greatly developed and optimized. However, the internal control of public institutions of accounting did not keep up with the pace of economic development in terms of accounting control system, management level and risk prevention. Based on the development of this lag, this paper focuses on the analysis of the status quo of institutional internal accounting controls, control mechanisms and ways to improve the internal control measures put forward.