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行政事业单位主要是依靠自身约束与自律来实现对财政资金的高效使用。为了进一步强化自律所产生的效果,所以,事业单位在对财政资金进行管理中应当引入现代经济管理中的内部控制理论。因为各种原因,各个地方所实施的是不一致的内部控制制度,存在诸多弊端与问题。文章针对目前事业单位实施内部控制方面存在的问题进行分析与研究,从而探索如何规范事业单位的内部控制制度,以进一步提升资金管理效率。
Administrative units rely mainly on their own constraints and self-regulation to achieve the efficient use of financial resources. In order to further strengthen the effect of self-discipline, institutions should introduce the theory of internal control in modern economic management in their management of financial funds. Due to various reasons, various localities implement inconsistent internal control systems with many drawbacks and problems. The article analyzes and studies the existing problems in the implementation of internal control in public institutions, so as to explore how to standardize the internal control system of institutions to further improve the efficiency of capital management.