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内部控制是行政事业单位管理工作的一个重要部分,建立有效的内控制度,不仅可以规范单位管理,促进各项工作顺利开展,保护各类资产的安全性和完整性,对防止财务风险、提高管理水平、严格财经纪律有着极其重要的作用,而且可以有效地防止各种舞弊和腐败的发生。本文按照会计法和内部控制基本规范的要求,针对目前行政事业单位内部控制薄弱环节,提出了加强行政事业单位内部控制工作的措施。
Internal control is an important part of the management of administrative institutions. Establishing an effective internal control system can not only standardize the management of units, promote the smooth development of various work, protect the safety and integrity of various assets, and prevent financial risks and improve management Level, strict discipline of finance and economics has an extremely important role, but also can effectively prevent all kinds of fraud and corruption. In accordance with the requirements of the accounting law and the basic norms of internal control, this paper puts forward measures to strengthen the internal control of administrative units in light of the current weaknesses in internal control of administrative units.