论文部分内容阅读
国库集中支付是我国财政改革项目的重要一部分,对国家资金的维护以及财务管理更加安全有效。国库集中支付与行政事业单位内部控制更是有着千丝万缕的联系,它促进了行政事业单位内部控制工作的开展。本文从国库集中支付的背景出发,探讨了国库集中于行政事业单位内部控制的联系以及内部控制出现的问题,最后提出改善行政单位内部控制工作的具体措施。
Treasury centralized payment is an important part of China’s financial reform project, and it is safer and more effective for the maintenance of state funds and financial management. Treasury centralized payment and internal control of administrative institutions are inextricably linked, it has promoted the implementation of the internal control of administrative institutions. Based on the background of treasury centralized payment, this paper discusses the connection between Treasury’s focus on the internal control of administrative institutions and problems arising from internal control, and finally puts forward specific measures to improve the internal control of the administrative units.