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当前经济体制改革大潮汹涌澎湃,行政事业单位建立健全了由政府监督、内部监督、社会监督三者相结合的内部控制制度及一系列会计内部控制的法律制度。建立高效的内部会计控制制度对于行政事业单位的经济工作有极重大的现实意义,单位的财务管理会更加合法合规,财务风险可以减到最小,可以比较有效地预防经济犯罪的发生。因此我们应该强化内部会计控制制度,使之执行有力,使其产生高效。本文将就如何完善行政事业单位内部会计控制制度提出自己的看法。
The current tide of economic restructuring has been surging. Administrative units have established and improved a system of internal control combining government supervision, internal supervision and social supervision, as well as a series of legal systems governing internal control of accounting. Establishing an efficient internal accounting control system is of great practical significance to the economic work of the administrative units. The financial management of the units will be more lawful and compliant, the financial risks will be minimized, and the occurrence of economic crimes will be prevented more effectively. Therefore, we should strengthen the internal accounting control system so as to make it effective and efficient. This article will put forward my own views on how to improve the internal accounting control system of administrative institutions.