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随着我国经济体制改革的不断深化和行政事业单位会计制度的建立和完善,进一步规范会计行为,提高会计信息质量,强化内部风险防控,已成为行政事业单位顺畅运转与服务转型的现实所需。通过走访调查发现,实际工作中,部分行政事业单位在内部控制制度建设上仍显滞后与不足,这不仅制约了行政事业单位的工作效率和效果,还影响了会计信息的真实性。
With the continuous deepening of China’s economic system reform and the establishment and improvement of the accounting system of the administrative units, further standardizing the accounting practices, improving the quality of accounting information and strengthening the prevention and control of internal risks have become the real requirements for the smooth operation of administrative institutions and service transformation . Through the survey, we found that in the actual work, some administrative units still lag behind in the construction of internal control system, which not only restricted the work efficiency and effectiveness of administrative institutions, but also affected the authenticity of accounting information.