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目前,以自我评价为着手点,对事业单位财政支出绩效进行考评,并逐步建立起完善的内部控制机制,是完善事业单位财务管理的重要途径。笔者首先分析了内部控制制度对事业单位财政支出绩效自我评价的影响,然后探讨了事业单位财政支出绩效自我评价的不足之处,最后指出了事业单位财政支出绩效自我评价内部控制的构建途径。
At present, taking self-evaluation as the starting point, appraising the fiscal expenditure performance of public institutions and gradually establishing a sound internal control mechanism are important ways to improve the financial management of public institutions. Firstly, the author analyzes the influence of internal control system on self-evaluation of public expenditure performance, and then discusses the deficiencies of self-evaluation of public expenditure performance. Finally, it points out the way to construct self-evaluation internal control of public expenditure performance in public institutions.