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随着我国社会主义市场经济不断向纵深发展,如何从我国国情出发,积极借鉴国外的成功经验,认真研究和探索适应我国社会经济发展的事业单位财务内控制度及其审计方法,是现实经济管理和审计工作中迫切需要解决的重大问题。本文从内部财务控制的内涵着手,分析了事业单位财务管理失控的表现及危害,得出了改进和完善事业单位内部财务风险的控制方法。
As China’s socialist market economy continues to develop in depth, how to actively learn from the successful experience of other countries and carefully study and explore the financial internal control system and its auditing methods of institutions that are adapted to the social and economic development in our country are the basis for our country’s actual conditions. The urgent need to solve the major issues in the audit work. This article starts with the connotation of internal financial control, analyzes the performance and harm of financial management out of control in public institutions, and obtains the control methods to improve and perfect the internal financial risk in public institutions.