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随着事业单位改革的不断深化,事业单位内部控制也得以建立与发展,“三公经费”是事业单位管理的重要内容,同时也是内部控制的控制重点,“三公经费”是指财政拨款支付的出国出境费、车辆购置及其运行费、公务接待费,如何利用内部控制加强事业单位“三公经费”管理已成为当前的研究重点,文章结合当前事业单位“三公经费”的管理情况,就内控角度下如何更好地实现对“三公经费”的管理进行了探讨,并提出了可行性建议,以强化“三公经费”内部控制。
With the continuous deepening reform of public institutions, internal control institutions have also been established and development, “Three funds ” is an important part of the management of public institutions, but also the focus of internal control, “Three funds ” refers to the financial How to utilize the internal control to strengthen the management of institutions, “three funds” management has become the current research focus, the article combined with the current public institutions, “three funds” How to better manage the “Three Funds” under the perspective of internal control and put forward feasible suggestions to strengthen the internal control of “Three Funds”.