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在行政事业单位中,实行有效的内部控制可保证其工作效率与社会效率。目前,公共财政体制逐渐建立并完善,我国政府的职能也有了一定转变,因此使得行政事业单位的财务管理、内部控制与会计工作行为规范有了更高要求。除此之外,由于各行政事业单位内部控制制度较为薄弱,并且存在很多问题,给财务信息真实性造成严重影响,同时也在一定程度上危害了国家财政资金的安全。文章主要阐述了完善行政事业单位会计内部控制制度的重要意义,对目前存在的问题及现状进行了分析,并在此基础上提出了加强行政事业单位会计内部控制制度的主要措施。
In the administrative institutions, the implementation of effective internal control can guarantee its efficiency and social efficiency. At present, the public finance system has been gradually established and perfected, and the functions of our government have also been transformed. As a result, there is a higher demand for the norms of financial management, internal control and accounting in administrative units. In addition, the internal control system of each administrative institution is weak and has many problems, which seriously affect the authenticity of financial information and jeopardize the financial security of the state to a certain extent. This article mainly elaborates the significance of perfecting the internal control system of accounting in the administrative institution, analyzes the existing problems and current situation, and on this basis puts forward the main measures to strengthen the internal control system of the accounting of the administrative institution.