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近年来我国相继推行部门预算和国库集中支付等财政改革,引起行政事业单位财务活动的重大变革,这就要求行政事业单位进一步加强内部控制以适应新时期的管理需要。本文就行政事业单位如何加强内部控制提出一些个人观点和看法。
In recent years, China has successively implemented the fiscal reforms such as the departmental budget and the treasury centralized payment, which have led to major changes in the financial activities of administrative units. This requires that administrative units further strengthen their internal control to meet the management needs of the new period. This article puts forward some personal opinions and opinions on how to strengthen the internal control of the administrative institutions.