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随着我国经济的迅猛发展,企业与事业单位面临着复杂多变的外部环境,我国虽逐渐建立起了事业单位内部监督、政府监督和社会监督三位一体的内控监督体系,在发展运营过程中事业单位会计监督工作取得了一定的发展,但随之也暴露了许多问题。为了更好地规范事业单位会计行为,提高事业单位会计信息质量与适应多变的外界环境,加强会计内控与监督已成为事业单位工作中一项非常重要的内容。
With the rapid economic development in our country, enterprises and institutions are faced with a complex and ever-changing external environment. Although China gradually established a three-in-one internal control system of internal supervision, government supervision and social supervision, in the process of development and operation, Accounting supervision has made some progress, but also exposed many problems. In order to regulate the accounting behavior of public institutions better and improve the quality of accounting information in public institutions and adapt to changing external environment, strengthening internal accounting control and supervision has become a very important part in the work of public institutions.