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事业单位对会计内控制度的认识、建立和执行等整体情况来看还算比较乐观,但是也出现了不少问题,事业单位习惯用经验代替内控制度,对已经建立起来的制度执行力度不足。有些单位虽然已经建立了内部会计控制制度,但是实际执行的效果并没有达到预期的目的,缺乏约束力,在重大事情和执行上表现很大的随意性。所以,加强事业单位会计内部控制制度工作刻不容缓。
Institutions are still optimistic about the overall situation of accounting internal control system, establishment and implementation. However, there are also many problems. Institutions are accustomed to using experience instead of internal control system, and have not enforced the established system. Although some units have already set up an internal accounting control system, the actual implementation has not achieved its desired purpose, is not binding, and shows great arbitrariness on major issues and implementation. Therefore, it is urgent to strengthen the internal accounting system of public institutions.