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财务会计内部控制在我国事业单位的建设中是极其重要的,因为它是行政事业单位管理控制的核心。然而,对于行政事业单位财务会计内部的重要因素,我们必须严格控制,以此来提高事业单位的资产完整性和安全性。伴随着诸多问题出现在我国行政事业单位财务会计中,我国也更加重视事业单位的工作效率。而针对以下诸多问题:内部审计监督不到位,没有完善的财务会计内部控制制度以及真实性较低等。本文首先解释了内部控制的含义和事业单位财务会计内部控制的重要性,然后又剖析了我国行政事业单位财务会计内部控制的现状,并且依据此现状提出了相应的对策。这样不仅可以直接贯彻国家政策,提高行政事业单位的工作效率,而且还提高了数据的真实性,极大促进了生产力的发展。
Internal control of financial accounting in the construction of public institutions in our country is extremely important, because it is the administrative management of administrative units at the core. However, we must strictly control the important internal factors in the financial management of public institutions so as to improve the assets integrity and safety of the public institutions. With many problems appearing in the financial accounting of administrative units in our country, our country also pay more attention to the efficiency of public institutions. And for many of the following problems: internal audit supervision is not in place, there is no perfect financial accounting system of internal control and lower authenticity. This paper first explains the meaning of internal control and the importance of internal control of financial accounting in public institutions, and then analyzes the status quo of internal control of financial accounting in administrative institutions of our country and puts forward corresponding countermeasures according to the status quo. This will not only directly implement the national policy, improve the efficiency of administrative units, but also improve the authenticity of the data and greatly promote the development of productive forces.