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科研事业单位长期以来由于“皇粮”供给制及其他方面的原因,内部会计控制普遍薄弱,控制制度不健全、不系统,制度执行偏差大,使得单位的经济活动不论是在货币资金的使用、物资采购、成本费用管理环节,还是在财产物资的保管、使用以及处置方面,都存在着这样或那样的漏洞。加强内部会计控制,对保证国家和单位资产的安全,完整,提高会计信息质量,确保科研生产管理目标和政策的有效实施具有非常重要的意义。
For a long time, scientific research institutes have been facing the problem of weakening the internal accounting control system because of the supply system of the “imperial grain” and other reasons. The control system is not perfect and unsystematic. The deviation of the system implementation is so great that the economic activities of the unit are not only in the use of monetary funds, , Cost management section, or in the custody, use and disposal of property materials, there is such or some loopholes. Strengthening internal accounting control is of great significance to ensuring the safety and integrity of the assets of the state and its units, improving the quality of accounting information, and ensuring the effective implementation of scientific research and production management objectives and policies.