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对于事业单位而言,强化内控管理尤为重要。事业单位内控建设能够促进单位管理水平的提升,保证单位各部门职能的有效发挥,从而使事业单位的社会效益突出。尽管事业单位内控管理尤为重要,然而在实际中却常常存在内控建设不合理的情况,这使得事业单位很多现金的工作方式无法实施。针对这种情况,应加强事业单位内控建设,以提高事业单位管理会计在现实作用。本文先简要阐述了事业单位内部控制以及管理会计在事业单位中的作用,然后分析了加强事业单位内控建设以推进管理会计作用发挥的策略。
For public institutions, to strengthen internal control management is particularly important. The internal control of public institutions can promote the improvement of the management level of the units and ensure the effective functioning of all departments and units of the units, so that the social benefits of the public institutions can be highlighted. Although the internal control of public institutions is particularly important, in actual practice, there often exists an unreasonable internal control system, which makes it impossible for many public institutions to work in cash. In response to this situation, we should strengthen the internal control of institutions in order to improve the management of public institutions in the real role. This article first briefly explained the internal control of PSU and the role of management accounting in the PSU, and then analyzed the strategy of strengthening the internal control of PSU to promote the role of management accounting.