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随着市场经济的发展和经济体制改革的不断深入,企业内部控制得到重视,但是事业单位内部的会计控制却暴露出了许多问题。而内部会计控制制度对事业单位经济效益的提高,保护单位财产安全等方面具有重要作用,是单位会计管理水平的重要体现。本文主要就目前事业单位内部会计控制存在的问题及对策进行分析,希望对相关人员具有参考意义。
With the development of market economy and the continuous deepening of economic system reform, the internal control of enterprises has been paid attention to, however, the accounting controls within the institutions have exposed many problems. However, the internal accounting control system plays an important role in improving the economic benefits of the PSUs and protecting the property safety of the PSUs, which is an important manifestation of the unit’s accounting management. This article mainly analyzes the existing problems and countermeasures of the internal accounting control in the institution, hoping to have reference significance to the relevant personnel.