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行政事业单位在实施内部控制的过程中,不仅会建立健全的财务管理组织结构,而且会制定一套系统性的会计处理程序与方法。其中建立健全的财务管理组织结构是为了保证财务管理工作流程顺利进行,一套系统性的会计处理程序与方法是为了确保信息质量不出现问题。行政事业单位通过实施内部控制措施来加强财务管理显得尤为重要。本文首先阐述了行政事业单位实施内部控制加强财务管理的重要意义,其次分析了行政事业单位财务管理方面存在的不足之处,最后提出了行政事业单位实施内部控制加强财务管理的措施和建议。
In the course of implementing internal control, the administrative institutions will not only establish a sound financial management organizational structure, but also formulate a set of systematic accounting procedures and methods. The establishment of a sound financial management organizational structure is to ensure the smooth progress of financial management workflow, a set of systematic accounting procedures and methods is to ensure that the quality of information is not a problem. It is particularly important for administrative units to strengthen their financial management through the implementation of internal control measures. This article first elaborates the significance of implementing the internal control and strengthening the financial management in the administrative institutions, and then analyzes the deficiencies in the financial management of the administrative institutions. Finally, it puts forward the measures and suggestions for the administrative units to implement internal control and strengthen the financial management.