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随着我国社会经济的不断发展,行政体制改革的不断深化,文化、科技、教育等一类具有公益属性的事业单位,其公益性得到了进一步的强化,其事业单位的体制也在日益的健全过程中。事业单位的这种非营利性的性质,加大了它在于财务管理方面的复杂性与困难性,其内部存在的内控体制的不完善和管理的不到位等问题也日益凸现出来,使其更加需要一个全方位科学合理的内控制度来解决事业单位内部财务管理混乱的问题。本文主要介绍了事业单位内控制度存在的问题,以及针对这些问题对内控制度的进一步设计探析。
With the continuous development of China’s social economy and continuous deepening of the reform of the administrative system, the public welfare institutions such as culture, science and technology, education and other public service properties have been further strengthened, and the institutions of their institutions are also increasingly established Process. The nonprofit nature of PSUs increases its complexity and difficulty in terms of financial management, and the problems of its internal control system, which is not perfect and its management is not in place, have become increasingly prominent, making it even more A comprehensive scientific and reasonable internal control system is needed to solve the problem of internal financial management chaos. This article mainly introduces the existing problems in the internal control system of institutions and the further design and analysis of the internal control system in view of these problems.