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近年来,我国事业单位进行了一系列改革。伴随着事业单位改革的推进,公路事业单位的资金来源渠道、会计核算方式、财务管理内容等各方面都将发生深刻的变化。为更好的适应公路事业单位会计核算和财务管理的特殊性要求,客观上要求必须对其内部会计控制进行改革和完善。本文研究了改革公路事业单位内部会计控制制度的必要性,并提出了完善事业单位内部会计控制制度的对策。
In recent years, a series of reforms have been carried out in our institutions. With the reform of public institutions, there will be profound changes in the sources of funds, accounting methods and financial management of highway institutions. In order to better meet the special requirements of accounting and financial management of highway institutions, it is objectively required that the internal accounting control be reformed and improved. This paper studies the necessity of reforming the internal accounting control system in highway institutions, and puts forward some countermeasures to improve the internal accounting control system in public institutions.