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本文的目的是希望能为事业单位加强内部控制、提高管理服务效率提供理论支持,并且对改善我国事业单位资金使用效率低下、内部控制制度不健全、规章制度执行不利等问题起到现实的指导意义。本文首先概述了加强事业单位内部会计控制的执行意义,分析了事业单位内部会计控制的执行问题,提出了加强事业单位内部会计控制的执行措施:实施业务流程再造、建立健全制衡机制、前移内部管控关口和提高信息化应用水平。
The purpose of this article is to provide theoretical support for institutions to strengthen their internal control and improve the efficiency of management services, and to guide the improvement of the inefficient use of funds in our institutions, the imperfect internal control system and the unfavorable implementation of rules and regulations . This paper first outlines the implementation of the internal accounting control of the PSU, analyzes the implementation of the internal accounting control in the PSU, puts forward the implementation measures of strengthening the internal accounting control in the PSU: reengineering the business process, establishing and improving the mechanism of checks and balances, Control and improve the level of information technology applications.