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会计内部控制是事业单位内部控制工作中的重要组成部分,对于提高事业单位的会计信息质量具有积极地作用。随着事业单位改革的不断深入,事业单位的会计内部控制也越来越受到关注和重视,但是当前的事业单位会计内部控制工作的实施还远落后于理论建设,所以应不断增强和完善事业单位会计内部控制工作的实施和开展。本文就事业单位会计内部控制中存在的问题进行分析,探究增强会计内部控制的有效策略。
Internal control of accounting is an important part of the internal control of institutions and has a positive effect on improving the quality of accounting information of public institutions. With the continuous reform of public institutions, the internal control of public institutions of accounting has drawn more and more attention and attention, but the implementation of the internal control of public institutions is far behind the theoretical construction. Therefore, the institutions should be continuously strengthened and perfected The implementation and development of accounting internal control work. This article analyzes the problems existing in the internal control of the accounting department of the public institution and explores the effective strategies to enhance the internal control of the accounting department.