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随着社会经济体制的逐步建立、完善以及日趋复杂、多样化,行政事业单位所面临的内部环境也发生了根本的变化。为了适应国家加强宏观调控以及预算管理的要求,加强和规范行政事业单位的内部控制成为必然和重点。本文概述了行政事业单位财务管理内部控制的概念和内容,分析了目前行政事业单位财务管理内部控制中存在的问题,提出加强行政事业单位财务管理内部控制的建议。
With the gradual establishment and improvement of social and economic systems as well as their increasingly complex and diversified economy, the internal environment faced by administrative units has undergone fundamental changes. In order to meet the requirements of the state to strengthen macro-control and budget management, it is inevitable and important to strengthen and standardize the internal control of administrative institutions. This article summarizes the concept and content of the internal control of financial management in the administrative institutions, analyzes the existing problems in the internal control of the financial management of the administrative units and puts forward some suggestions on how to strengthen the internal control of financial management in the administrative institutions.