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水利事业单位财务的最大特点是预算会计,其内部会计控制制度在理论和实践上需要通过建立符合事业单位特点的内控机制来达到防止财务风险,保证水利资金准确安全运用,严格财经纪律的目的。
The most prominent feature of water conservancy financial institutions is budget accounting. The internal accounting control system in theory and practice needs to achieve the purpose of preventing financial risks, ensuring accurate and safe use of water conservancy funds and strict financial and economic discipline by establishing internal control mechanism in line with the characteristics of institutions.