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近年来,我国经济迅速发展,国内多项公共事业逐渐得到完善。国库集中支付制度密切联系着行政事业单位内部控制,两者共同发展、互相促进。但目前部分行政事业单位并没有实现国库集中支付制度与内部控制制度完美结合,导致很多方面依然有问题,例如:管理人员控制的意识不高,单位内部执行力比较弱等。因此,详细深入分析两组的契合点,实现国库集中的支付制度与内控有机结合,从而促进行政事业单位发展。本文主要分析了国库集中支付体制下行政事业单位内部控制现状,并提出相应的建议,以期加强行政的事业单位内控力度。
In recent years, with the rapid economic development in our country, a number of domestic public utilities have been gradually improved. Treasury centralized payment system is closely linked with the internal control of the administrative institutions, the two common development and mutual promotion. However, at present, some administrative units have not realized the perfect combination of centralized treasury payment system and internal control system, resulting in problems in many aspects. For example, the management awareness of managers is not high, and the execution power within units is relatively weak. Therefore, a detailed analysis of the meeting points of the two groups will be made in order to realize the organic combination of the centralized treasury payment system and internal control so as to promote the development of administrative institutions. This paper mainly analyzes the status quo of the internal control of the administrative units under the centralized treasury payment system and puts forward corresponding suggestions in order to strengthen the internal control of the administrative institutions.