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服务型政府逐步深入,变革行政管理模式,必须提高公信力与执行力,行政事业单位从属于政府职能部门,更需要为社会提供长久的优质公共服务,在自身管理上,对会计内部控制提出了较高的要求,这是管理活动尤为重要的一部分,也是构成行政事业单位管理制度中的一环,健全的会计内部控制制度在创收财政,节省成本及促进事业单位健康发展等上发挥了重要作用。分析了行政事业单位会计内部控制存在的问题,提出了问题的解决对策,以促使行政事业单位稳定、持续、健康发展。
Service-oriented government should be gradually deepened. In order to change the mode of administration, credibility and execution must be enhanced. Administrative units should be subordinate to government departments and need to provide long-term high-quality public services to society. In their own management, the internal control of accounting This is a particularly important part of management activities and also constitutes a part of the management system of administrative institutions. A sound internal accounting control system plays an important role in generating revenue, reducing costs and promoting the healthy development of public institutions. The problems existing in the internal control of accounting in the administrative institutions are analyzed, and the solutions to the problems are put forward to promote the stable, sustained and healthy development of the administrative institutions.