论文部分内容阅读
行政事业单位是国家政策的直接贯彻者和执行者,随着我国财政体制改革的不断深入,行政事业单位的会计核算统一纳入到了会计核算中心进行集中核算,从而提高了行政事业单位资金使用的监管力度。但内部控制仍存在着许多问题,制约了行政事业单位工作效率和服务水的提高。文章从行政事业单位建立内部控制制度的必要性出发,分析了行政事业单位内部控制制度的现状和原因,最后根据规范文件提出了建立内部控制制度的具体措施。
Administrative units are the direct implementers and executors of national policies. With the deepening of the reform of the financial system in our country, the accounting of the administrative units is incorporated into the centralized accounting of the accounting centers, thereby enhancing the supervision of the funds used by the administrative institutions Strength. However, there are still many internal control problems, restricting the efficiency of administrative institutions and service water. Based on the necessity of setting up the internal control system in the administrative institution, the article analyzes the current situation and reasons of the internal control system of the administrative institution, and finally puts forward the concrete measures to establish the internal control system according to the standard documents.