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事业单位财务管理工作中存在的弊病受到来自社会舆论和媒体的关注日益提高。在事业单位开展内部财务控制体系的建设和完善是推进党风廉政建设的必要要求,也是配合推进事业单位改革的重要工作之一。本文首先对事业单位完善内部财务控制体系的必要性进行了分析,进而讨论了事业单位财务控制存在的问题,最后分别从明确事业单位财务管理目标、建立健全共同治理制度、建立全面的内控制度和监控机制以及加强预算审批、执行和监督检查四个方面分析了加强内控体系建设的策略。
The shortcomings in the financial management of public institutions have been receiving increasing attention from the public opinion and the media. The development and improvement of the internal financial control system in public institutions is an essential requirement for promoting the construction of a clean government and a clean government, and it is also one of the important tasks to promote the reform of public institutions. This article first analyzes the necessity of perfecting the internal financial control system of public institutions, and then discusses the existing problems in the financial control of public institutions. Finally, from the clear financial management objectives, establish and improve the common governance system, establish a comprehensive internal control system and Monitoring mechanism and strengthening the budget approval, implementation and supervision and inspection of the four aspects of strengthening the internal control system construction strategy.