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随着市场经济的发展,企业之间的竞争日益加剧,内部控制已成为企业赖以生存和发展的有效管理工具,行政事业单位也不例外。针对事业单位实行“收支统一管理,定额、定项补助,超支不补、结余留用”的预算管理体制,本人认为建立健全事业单位的内部会计控制制度至少应包括以下一些内容。
With the development of market economy, the competition between enterprises is getting worse day by day. Internal control has become an effective management tool for enterprises to survive and develop. Administrative units are no exception. For the institutions to implement the budget management system of “unified management of revenues and expenditures, fixed quotas, fixed subsidies, overruns and surplus balances”, I think that the internal accounting control system for establishing and improving public institutions should at least include the following contents.