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事业单位会计内部控制就是指事业单位运行过程中,为了确保单位资产安全、会计信息有效真实而采取的控制方法与手段。事业单位要想确保自身财产安全,提高资金利用率,实现自身价值,就要强化会计内部控制。本文在分析事业单位会计内部控制必要性的基础上,阐述会计内部控制的方法措施,为事业单位的健康持续发展奠定坚实基础。
The internal control of public institutions of accounting refers to the control methods and means adopted by the public institutions in the operation process in order to ensure the safety of the assets of the units and the effective and truthful accounting information. In order to ensure the safety of own property, increase the utilization rate of funds and realize its own value, the institutions must strengthen the internal control of accounting. Based on the analysis of the necessity of accounting internal control in public institutions, this paper elaborates the methods and measures of internal control of accounting and lays a solid foundation for the healthy and sustainable development of public institutions.