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相对于企业来说,行政事业单位的经济核算较为简单,步骤较少,部分单位对于内部控制重要性认识不够、执行不到位,导致出现会计信息不真实、财务收支失调等现象。从财务内控的内在要求出发,需要在增加内控意识,强化责任、分工;完善内控制度,严格审查资产;强化审计、监督机制,以及建立合理的考评体系、强化责任追究等方面进行优化。
Relative to the enterprises, the administrative units of the economic accounting is relatively simple, less steps, some units do not understand the importance of internal control, implementation is not in place, resulting in accounting information is not true, the balance of payments mismatch. From the inherent requirements of financial internal control, we need to increase awareness of internal control, strengthen the responsibility and division of labor; improve the internal control system, strictly examine the assets; strengthen the audit and oversight mechanisms, and establish a reasonable evaluation system, to strengthen accountability and other aspects of optimization.