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通常事业单位各项业务活动中始终贯穿内部控制。近年来,大部分事业单位已初步建立了内部控制系统,且还在进行完善,但还存在部分单位内部控制尚未开展的情况。随着经济环境的快速改变以及社会不断发展,原来事业单位内部控制的奖惩制度、措施已经无法满足事业单位发展的新要求,更无法充分发挥应有的作用,因此急需加强内部控制制度的建立和完善。
Normally throughout the business activities of institutions throughout the internal control. In recent years, most of the institutions have initially established an internal control system and are still improving their systems. However, there are still some cases in which the internal control of some units has not yet been implemented. With the rapid changes of the economic environment and the continuous development of the society, the rewards and punishments and measures of the internal control of the original institutions have failed to meet the new requirements for the development of public institutions and can not give full play to their due functions. Therefore, it is imperative to strengthen the establishment of an internal control system perfect.