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行政事业单位是我国社会主义市场经济体系的重要组成部分,担负着管理公共事务,提供公共产品或公共服务,维护和实现社会公共利益等重要的社会职能。鉴于行政事业单位为社会提供公共产品或服务的特殊性,加强行政事业单位内部会计控制工作尤为重要。当前我国行政事业单位内部会计控制在意识、制度、预算等方面存在着不同程度的问题,要通过增强责任意识,健全控制制度,加强全面预算控制等具体措施,来加强行政事业单位内部会计控制。
Administrative units are an important part of China’s socialist market economic system and bear important social functions such as managing public affairs, providing public goods or public services, and safeguarding and realizing social public interests. In view of the peculiarities of administrative institutions providing public goods or services for the society, it is particularly important to strengthen the internal accounting control in the administrative institutions. At present, there are different degrees of problems in the internal accounting control in the administrative institutions such as consciousness, system and budget in China. The internal accounting control in the administrative institutions should be strengthened by enhancing the sense of responsibility, improving the control system and strengthening the comprehensive budget control.