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随着社会主义市场经济不断发展,事业单位业务活动越来越复杂化、多样化,由于事业单位分类改革的不断推进,事业单位公益属性逐渐明确,在财政体制改革的大背景下,传统的管理方式已经不能满足当前经济发展的需求,因此完善事业单位的内部控制是适应事业单位改革和发展的必然要求,也是实现单位经济活动合法合规、资产安全和有效使用、财务信息真实完整、有效防范舞弊和预防腐败、提高公共服务的效率和效果目标的必然保证。本文主要探讨了事业单位内部控制的现状以及如何完善事业单位的内部控制。
With the continuous development of the socialist market economy, the business activities of institutions have become more and more complicated and diversified. Due to the continuous promotion of the reform of public institutions, the public welfare attributes of public institutions have been gradually clarified. Under the background of the reform of the financial system, the traditional management Therefore, improving the internal control of PSUs is an inevitable requirement for the reform and development of PSUs. It is also a necessary measure to ensure the legal compliance and compliance of economic activities, the safe and effective use of assets, the true and complete financial information, and effective prevention Corrupt and prevent corruption, improve the efficiency and effectiveness of public services, the inevitable guarantee of the goal. This article mainly discusses the current situation of internal control in public institutions and how to improve the internal control of public institutions.