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随着我国国有市场经济的发展以及机构改革的不断深入,内部会计控制在行政事业单位中的重要性越来越高。然而我国行政事业单位内部会计控制的发展并不乐观,行政事业单位在内部会计控制的实施上暴露了很多问题。本文首先分析了目前内部会计控制在行政事业单位中存在的问题,最后针对存在的问题提出建立和完善行政事业单位内部会计控制的对策,为行政事业单位内部会计控制发展提供参考。
With the development of China’s state-owned market economy and the deepening of the institutional reform, the importance of internal accounting control in administrative institutions is getting higher and higher. However, the development of internal accounting control in administrative units in our country is not optimistic. Administrative units exposed many problems in the implementation of internal accounting control. This paper first analyzes the existing problems of internal accounting control in the administrative institutions, and finally proposes the countermeasures to establish and perfect the internal accounting control of the administrative institutions according to the existing problems, and provides a reference for the development of the internal accounting control in the administrative institutions.