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随着我国社会主义市场经济的发展和事业单位改革的不断深入,事业单位的内外部环境发生了很大的变化。为了适应这些变化,事业单位需要进一步完善内部控制体系。内部控制对于单位资产的安全性、会计记录的完整性、以及防止贪污腐败均具有很好的控制作用。基于此,本文拟对事业单位内部控制体系作一初步探讨,旨在抛砖引玉。
With the development of the socialist market economy and the deepening reform of public institutions, great changes have taken place in the internal and external environment of public institutions. In order to adapt to these changes, institutions need to further improve the internal control system. Internal control has a very good control over the security of the unit assets, the integrity of accounting records and the prevention of corruption. Based on this, this article intends to make a preliminary discussion on the internal control system of institutions, aiming to start a discussion.