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完善的财务内部控制体系直接关系到事业单位会计核算的完整和真实,并且对事业单位的顺利运转也是至关重要的。但是,在事业单位的财务内部控制体系建设中,依然存在着诸多有待于迫切解决的问题,在很大程度上制约了单位的良性循环及发展,这便需要事业单位尽快的采取行之有效的措施,完善及健全单位财务内部控制体系。本文结合我国事业单位发展的现状,详细的对分析了事业单位财务内部控制中所存在的问题,并且深入的探究了构建事业单位财务内部控制体系的有效策略。
A sound financial internal control system is directly related to the completeness and truthfulness of the accounting of public institutions and is also crucial to the smooth operation of public institutions. However, there are still many problems that need to be urgently solved in the construction of financial internal control system in public institutions, which has largely restricted the virtuous cycle and development of the units. This will require the public institutions to take effective measures as soon as possible Measures to improve and perfect the unit’s internal financial control system. Based on the current situation of the development of public institutions in our country, this paper analyzes the problems existing in the financial internal control of public institutions in detail, and explores the effective strategies of constructing the internal financial control system of institutions.