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随着社会主主义市场经济的飞速发展,事业单位的资产日趋增长。为了确保事业单位资产的安全完整和良性运行,防止舞弊行为发生,期待国家出台事业单位内控制度及配套指引。笔者连续从事财务会计工作25年,对多年的审计与检查报告资料进行了搜集和整理,并实地考察了一个地级市的一些行政事业单位的内部控制现状,意识到其目前运行状态中的问题。正是这些障碍的存在阻碍了事业单位自身作用的有效发挥和工作效率的提升,不利于实现财政节流预算制度的落实。因此,实施事业单位内部控制的必要性犹如管中窥豹、可见一斑。
With the rapid development of socialist market economy, the assets of public institutions have been on the increase. In order to ensure the safe and complete operation of the assets of the institutions and to prevent the occurrence of frauds, it is hoped that the State will promulgate the internal control system and supporting guidelines for institutions. The author has continuously engaged in financial accounting for 25 years, collected and sorted many years of audit and inspection reports, and inspected the internal control status of some administrative units in a prefecture-level city on the spot and realized that the problems in their current operating status . It is the existence of these obstacles that hinders the effective functioning of institutions and enhance their work efficiency, is not conducive to the implementation of the financial expenditure budget system. Therefore, the implementation of the internal control of institutions as if the need to see in the peek, can be seen.