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从新世纪初财政部颁布《内部会计控制规范》以来,内部会计控制被逐步引用到企业的管理改革中,在提高企业财政管理水平上发挥了积极的作用。为了适应社会主义市场经济的发展,政府不断转变职能,事业部门的管理模式也向产业化、企业化转变,建立健全事业单位内部会计控制对当前事业单位财政管理的改革和完善具有现实意义。文章从我国事业单位内部会计控制存在的问题出发,探索加强事业单位内部会计控制的方法策略。
Since promulgating the “Standard for Internal Accounting Control” by the Ministry of Finance at the beginning of the new century, internal accounting control has been gradually introduced to the management reform of enterprises and played an active role in improving the level of corporate financial management. In order to adapt to the development of the socialist market economy, the government has continuously changed its functions. The management mode of the department has also changed to industrialization and enterprise. It is of practical significance to establish and improve the internal accounting control in public institutions for the reform and improvement of the financial management of the current public institutions. Based on the problems existing in the internal accounting control of public institutions in our country, this article explores the methods and strategies of strengthening internal accounting control in public institutions.