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合理保证单位经济活动合法合规、资产安全和使用有效、财务信息真实完整,有效防范舞弊和预防腐败,提高公共服务的效率和效果是事业单位内部控制的目标。为此,财务信息必须符合一定的质量要求,才能保证事业单位内部控制目标的实现。本文对事业财务信息质量成本内涵和特殊性进行了概括,并论述了其构成、估计及管理。
It is the objective of the internal control of public institutions to reasonably ensure the legal and compliance of economic activities of the unit, the effective and safe use of assets, the true and complete financial information, the effective prevention of fraud and the prevention of corruption, and the improvement of the efficiency and effectiveness of public services. To this end, the financial information must meet certain quality requirements, in order to ensure the realization of internal control objectives of institutions. This article summarizes the connotation and particularity of quality cost of financial information in business, and discusses its composition, estimation and management.