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随着社会主义市场经济的发展与改革开放的不断推进,我国的会计内部控制制度逐步被完善起来,它是现代企业加强财务管理的最有效手段之一。但当前行政事业单位内部的会计内部控制存在着一些问题,这些问题在一定程度上影响着行政事业单位的财政资金的安全与使用效率。本文将从行政单位会计管理的角度出发,对完善行政事业单位会计内部控制制度进行研究,从中找出相应的解决措施。
With the development of the socialist market economy and the continuous promotion of reform and opening up, the internal control system of accounting in our country has been gradually improved. It is one of the most effective ways for modern enterprises to strengthen financial management. However, there are some problems in the internal control of accounting in the current administrative units, which will affect the safety and efficiency of the financial management of the administrative units to a certain extent. This article will proceed from the administrative unit accounting management point of view, to improve the administrative institution of internal accounting control system to study, find out the corresponding solutions.