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内部控制制度在企业中的发展与应用较为完善,事业单位对其应用相对不足。然而,随着市场经济的发展与事业单位改革改制的进展,内部控制制度受到越来越多的事业单位的关注。无论是对事业单位的内部管理能力,还是对事业单位的资源配置,都具有较大的推动作用。然而,由于内部控制制度在我国事业单位中的发展与应用相对较晚,无论是制度本身,还是具体应用过程都存在诸多不完善之处,亟待改革与完善。鉴于此,本文立足于我国事业单位,围绕内部控制机制试展开论述,希望有助于我国事业单位的未来发展。
The development and application of internal control system in enterprises are relatively perfect, and the institutions are relatively under-utilized. However, with the development of market economy and the reform of public institutions, the internal control system has been receiving more and more public institutions’ attention. Whether it is the internal management capacity of institutions, or the allocation of resources of institutions, have a greater role in promoting. However, due to the relatively late development and application of the internal control system in public institutions in our country, there are many imperfections both in the system itself and in the specific application process, which are in urgent need of reform and improvement. In view of this, this article based on the institutions in our country, around the internal control mechanism trial open discussion, hoping to contribute to the future development of our institutions.