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事业单位中管理者内控意识薄弱是事业单位内控制度的最根本缺陷,内控制度相关规范不合理是事业单位内控制度的主要弊端,会计核算不规范方是事业单位内控制度的核心缺陷。具体的改善途径有三个,一为提高管理者的内控意识,二为建立健全内控制度的相关规范,三为完善事业单位的会计管理体系。
The weaknesses of managers’ internal control in public institutions are the most fundamental defects of the internal control system of institutions. The unreasonable relevant norms of internal control system are the major drawbacks of the internal control system of public institutions. The non-standard accounting is the core defect of the internal control system of public institutions. Specific ways to improve there are three, one for the improvement of internal control awareness of managers, the second is to establish and improve the internal control system, the relevant norms, third, improve the accounting management system of institutions.