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事业单位会计内部控制是随着我国经济高速发展,各个行业为了管理与约束自身内部发展的相关会计事务而产生的。其不仅在事业单位所有内部控制中有很重要的地位,而且与我国社会经济的发展亦是息息相关。近年来,国家的财务关系的不断改革与发展,事业单位会计的内部控制潜在的问题也逐渐暴露,而如何解决这些实质性的问题是当前事业单位的首要问题之一。
Institutional accounting internal control is with China’s rapid economic development, all industries in order to manage and constrain their own internal development related accounting issues arising. It not only plays an important role in all the internal control of public institutions, but also is closely related to the social and economic development of our country. In recent years, the continuous reform and development of the country’s financial relations and the potential problems of the internal control of the PSUs have gradually been exposed. How to solve these substantive problems is one of the most important issues for the current PSUs.