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2011年我国开始实行国库集中支付制度,国库集中支付对于行政事业单位的财务内部控制有着重要的意义,但是在国库集中制度下对财务内控制度的实行过程中仍然存在着一些不足之处。文章就国库集中制度下对财务内控制度所存在的一系列问题进行了剖析,并针对这些问题提出了一些建议,以完善行政事业单位财务内部控制制度的建设。
In 2011, China began to implement centralized treasury payment system. Treasury centralized payment is of great significance to the financial internal control of the administrative institutions. However, there are still some shortcomings in the implementation of the financial internal control system under the centralized treasury system. This article analyzes a series of problems existing in financial internal control system under the system of centralized treasury, and puts forward some suggestions to solve these problems in order to perfect the construction of financial internal control system of administrative institutions.