论文部分内容阅读
事业单位内部控制的核心是内部会计控制,内部会计控制体系是否健全合理,直接关系着事业单位会计核算是否真实和完整。与企业比较,事业单位的内部会计控制制度建设相对滞后,存在许多问题。文章主要针对这些问题,探讨如何通过建立符合事业单位情况的内部会计控制制度来防止财务风险,提升财务管理水平,预防经济犯罪。
The core of the internal control of institutions is internal accounting control, internal accounting control system is sound and reasonable, is directly related to the accounting unit is true and complete. Compared with the enterprise, the institution’s internal accounting control system is lagging behind, there are many problems. The article mainly aims at these problems and discusses how to prevent financial risks, improve financial management and prevent economic crimes by establishing an internal accounting control system in line with the conditions of institutions.