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随着社会市场经济的飞跃发展,我国的事业单位正处于改革管理体制的关键阶段,加强其会计的内部控制建设,是一项非常重要的工作。由于会计内控直接关系到事业单位的资产完整、安全以及各项经济活动所涉及到的会计资料的正确性,也关系到事业单位活中会计资料反映的可靠性与正确性,因此其是规范我国事业单位所有经济行为以及保护国有资产安全的重要保证。笔者首先阐述了事业单位加强会计内控的重要性,其次分析了当前事业单位的会计内控的现状问题,最后提出了相应的解决策略。
With the rapid development of the social market economy, our institutions are at a critical stage of reform and management system. Strengthening the internal control of accounting is a very important task. As accounting internal control is directly related to the institution’s assets integrity, safety and economic activities related to the accuracy of accounting information, but also related to the business unit accounting data to reflect the reliability and correctness, it is to regulate China All the economic activities of public institutions and the important guarantee for the safety of state-owned assets. First of all, the author expounds the importance of institutions in strengthening accounting internal control. Secondly, it analyzes the current status quo of accounting internal control in public institutions, and finally puts forward corresponding solutions.