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随着我国事业单位分类改革的推进,全国各地经营类事业单位已经转制为集团性质企业,并按照《企业会计准则》及《企业内部控制制度规范》建立现代企业财务管理制度,其他如学校、医院等承担社会公益或部分行政职能的事业单位也陆续按照《行政事业单位内部控制规范?》要求推行内控制度建设,并取得了一定的成效。与此同时,由于各地事业单位对推进内控制度建设的认识存在不同,在执行中仍存在一定问题,亟待事业单位通过提高认识、完善制度等措施予以解决。本文通过对我国在推进事业单位财务管理中内控制度建设存在的问题进行分析的基础上,提出强化事业单位财务管理内控制度建设的若干对策。
With the promotion of the reform of the classification of public institutions in China, the operating institutions throughout the country have been transformed into enterprises of a group nature and establish modern enterprise financial management systems in accordance with the Accounting Standards for Business Enterprises and the Norms for Internal Control of Enterprises. Others, such as schools and hospitals Public institutions undertaking social welfare or partial administrative functions have successively implemented the internal control system in accordance with the requirements of “Internal Control Standards for Administrative Institutions” and have achieved some success. At the same time, due to the differences in understanding of promoting the construction of the internal control system among local public institutions, certain problems still exist in the implementation of the internal control system. Urgent efforts should be made to solve this problem by raising public awareness and improving the system. Based on the analysis of the existing problems in the construction of internal control system in the financial management of public institutions in our country, this paper puts forward some countermeasures to strengthen the internal financial control system of public institutions.