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在新《会计法》中,强调了内部控制的必要性和重要性,所以在各企事业单位中,都需要加强对内部财务的管理与控制。行政事业单位的内部财会控制,就是通过财务核算与管理来对各项工作进行指导、调节,从而提高对社会服务的效益。作为社会公共服务的行政事业单位,要有效地服务于社会广大人民群众,就必须做好内部控制。本文主要对行政事业单位内部控制进行思考,找出其存在的问题,并提出相应的改进措施,以促进行政事业单位能够更好地服务于国家、服务于人民。
In the new “Accounting Law”, emphasizing the necessity and importance of internal control, so all enterprises and institutions need to strengthen the management and control of internal finance. The internal financial control of the administrative units is to guide and regulate all the work through financial accounting and management so as to improve the efficiency of social services. As an administrative institution for social public service, it is necessary to carry out internal control in order to effectively serve the broad masses of the people in the society. In this paper, we mainly think about the internal control of the administrative institutions, find out the existing problems, and propose corresponding improvement measures to promote the administrative institutions to better serve the country and serve the people.