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随着我国经济改革,尤其是社会主义市场经济的不断深化和发展,作为以服务社会为主旨的事业单位,对促进和保证国家稳定和发展做出了巨大贡献。然而结合当前我国的经济发展状况,事业单位这一特殊性质的组织机构的内外部环境发生了重大变化。这一变化要求事业单位在建立良好的外部服务的基础上,更加注重内部控制,尤其是事业单位管理系统中的内部财务控制,只有这样才能适应新的经济形势下的各种需求。本文首先分析了事业单位内部财务控制的相关概述,然后结合当前事业单位在内部财务控制中存在的主要问题提出相应的建议,最后对这一形势做出总结。
With the deepening and development of China’s economic reform, especially the socialist market economy, as a service institution based on serving the community, it has made tremendous contributions to promoting and ensuring the stability and development of the country. However, in light of the current economic development in our country, great changes have taken place in the internal and external environment of institutions and institutions of this special nature. This change requires institutions to lay more emphasis on internal control, especially internal financial control in PSUs, on the basis of establishing good external service, so as to adapt to the various needs under the new economic situation. This paper first analyzes the related overview of internal financial control in public institutions, then puts forward the corresponding suggestions based on the main problems existing in the internal financial control of the current public institutions, and finally concludes the situation.