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事业单位内部控制是保证单位日常工作稳定运行,提高国家财政拨款的利用率的有效方法,会计核算时内部控制工作的关键环节,财务人员在开展这部分工作时必须要确保所有的会计核算资料的真实性、规范性以及合法性,才能够实现内部控制的目标。当前我国行政事业单位的内部控制工作还存在着许多的问题,严重影响了国家财政拨款的实际利用效果,本文对此进行简单的总结,重点论述加强行政事业单位内部控制的有效方法。
The internal control of public institutions is an effective way to ensure the steady operation of daily work, improve the utilization of state financial allocations, and the key link of internal control in accounting. The financial officers must ensure that all accounting information Authenticity, normativity and legitimacy, can achieve the goal of internal control. At present, there are still many problems in the internal control work of the administrative units in our country, seriously affecting the actual utilization effect of the state financial allocations. This article briefly summarizes this and focuses on the effective ways to strengthen the internal control of administrative units.