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事业单位内部控制旨在提高会计信息质量,并保护单位资产的安全和完整,是企业在国家法律法规的允许范围内,实现企业管理战略目标的一种常见措施手段,但由于内控理论实践的深度和广度不足,使得内部控制流于形式,再加上管理层对内部控制理解存在的偏差以及事业单位治理结构不完善,导致内部控制体系难以形成。本文将对事业单位内部控制存在问题进行分析,并针对性提出问题的解决措施,形成事业单位内部控制体系的设计方案。
The internal control of public institutions aims to improve the quality of accounting information and protect the safety and integrity of the unit assets. It is a common measure for enterprises to achieve the strategic goals of enterprise management within the limits permitted by national laws and regulations. However, due to the depth of internal control theory practice And the lack of breadth, making the internal control a mere formality, coupled with the deviation of management’s understanding of internal control and the imperfect corporate governance structure, have made it difficult to form an internal control system. This article will analyze the problems existing in the internal control of the institutions, and put forward the solutions to the problems in a targeted manner to form the design scheme of the internal control system of the institutions.