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完善的制度是行政事业单位内部会计管理的根本。然而随着经济的发展,人们越来越发现行政单位内部传统的会计管理制度已经不适于单位的整体发展。2008年财政部颁布《企业内部控制基本规范》,为我国行政单位内部会计管理制定了相应的规范。然而,目前大多数行政单位内部会计管理体系不完善,很多环节难以达到国家相关部门的要求。面对这一状况,很多行政单位都在探讨建立健全内部会计管理机制的措施。文章从不同的方面对这一问题进行探究。
A sound system is the fundamental internal accounting management of administrative institutions. However, with the development of economy, people find more and more that the traditional accounting management system within the administrative unit is not suitable for the overall development of the unit. In 2008, the Ministry of Finance promulgated the “Basic Norms for Enterprise Internal Control”, which formulated the corresponding norms for the internal accounting administration of the administrative units in our country. However, at present, most of the administrative units within the accounting management system is not perfect, many links difficult to meet the requirements of the relevant state departments. Faced with this situation, many administrative units are exploring ways to establish and improve the internal accounting management mechanism. The article explores this issue from different aspects.