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改革开放以来,我国的市场经济得到了很大的发展,社会环境也在不断的发生着变化。新时期的发展需求就对事业单位建立科学规范化的会计内部控制体系提出了更高的要求。对于行政事业单位来说,加强会计内部控制是其在内部管理中不可或缺的管理手段,通过会计内部控制,以更加认真的贯彻和执行国家法律和规章制度、有效的控制单位的收支、保证单位利益,在保护国家利益的同时,推动我国行政事业单位健康、规范的发展。
Since the reform and opening up, China’s market economy has made great progress, and the social environment is constantly changing. The demand for development in the new period sets higher requirements for institutions to establish a scientific and standardized internal control system for accounting. For the administrative units, to strengthen internal control of accounting is an indispensable management tool in its internal management, through internal control of accounting, to more seriously implement and implement national laws and regulations, effectively control unit revenue and expenditure, To ensure the interests of the unit, while protecting the national interest, we should promote the healthy and standardized development of the administrative units in our country.