论文部分内容阅读
随着我国经济发展,我国各项基础公共事业也随之不断完善。国库集中支付制度同事业单位内部控制有很多必要联系,从理论上讲,两者是能够相互促进,共同发展,在实践中可以互相配合的。目前,在我国行政事业单位内部,这两种制度并没能实现科学合理的互动,很多方面还存在一定的问题,比如单位负责人控制意识薄弱,内部执行力不足,财务管理不健全等等。在国库集中支付制度下,行政事业单位如何加内部控制,能够顺利实现单位业务和财务上的衔接,建立和谐的单位内部控制管径,充分发挥单位内部控制优势,强化内部控制的管理监督,全面提升工作人员素质等等,是摆在事业单位面前一个亟待解决的问题。
With the economic development in our country, various basic public utilities in our country have been continuously improved. There are many necessary links between centralized treasury payment system and internal control of business units. Theoretically speaking, both can promote each other, develop together and cooperate with each other in practice. At present, the two systems have not been able to achieve scientific and rational interaction within the administrative institutions of our country. In many aspects, there are still some problems, such as the weak awareness of control by the heads of units, the lack of internal executive power, the imperfect financial management and so on. Under the centralized treasury payment system, how to increase the internal control of the administrative units, to smoothly achieve unit business and financial convergence, to establish a harmonious internal control of units, give full play to the advantages of internal control units, and strengthen internal control management oversight, comprehensive Improve the quality of staff and so on, is placed in front of public institutions an urgent problem to be solved.