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在我国过去的计划经济体制下,事业单位构成了国民经济中很重要的组成部分,是计划经济的特有产物。但是,在现阶段实行的市场经济大环境下事业单位却显得越来越不适应社会需要了,究其原因,还是因为事业单位内部保留着许多计划经济体制的影子,非常不利于在市场经济条件下继续发展。其中最为突出的当属单位内部的财务管理制度不完善,会计相关体系不够健全,会计控制体系没有落实。本文就针对事业单位内部会计控制体系的建立与完善来谈谈若干对策。
Under the system of planned economy in our country in the past, public institutions constituted a very important part of the national economy and a peculiar product of the planned economy. However, in the current market economy under the environment of the institutions are more and more do not meet the needs of society, the reason, or because the internal institutions retained many of the shadow of the planned economy is very unfavorable to the conditions in the market economy Continue to develop. Among them, the most prominent one is the internal financial management system is not perfect, the relevant accounting system is not sound enough, the accounting control system has not been implemented. In this paper, we will discuss several countermeasures for the establishment and improvement of internal accounting control system in public institutions.