论文部分内容阅读
近年来,内部会计控制越来越被人们所认知,它在单位中所起到的作用也越来越被人们所重视。事业单位做为由国有资产举办的社会服务组织,与我国社会经济发展的关系极为密切。因此,规范事业单位会计行为,提高事业单位会计信息质量,加强事业单位的内部会计控制与监督,已成为事业单位工作中一项相当重要的内容。文章通过对我国目前事业单位内部会计控制存在的问题进行分析,提出加强事业单位内部会计控制的措施。
In recent years, the internal accounting control is more and more recognized by people, and its role in the unit is also more and more valued. As a social service organization run by state-owned assets, institutions have a very close relationship with China’s social and economic development. Therefore, to standardize accounting activities in public institutions, to improve the quality of accounting information in public institutions and to strengthen internal accounting control and supervision in public institutions has become a very important part of the work of public institutions. The article analyzes the problems existing in the internal accounting control of the current public institutions in our country and puts forward the measures to strengthen the internal accounting control in the public institutions.