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最近一段时间发生的几起住房专项资金挪用事件,激起了社会各界很强烈的反响。人们在质疑住房公积金管理存在漏洞的同时,也在反思内部控制到底有没有真正发挥作用。在住房公积金的内部控制体系中,会计控制管理是很重要的环节,本文主要从会计控制的角度,分析现阶段住房公积金内部控制系统存在的基本问题,并在此基础上尝试着提出了一些加强和改善住房公积金内部会计控制管理的建议。
Recent cases of misappropriation of several housing special funds have aroused strong repercussions from all walks of life in the community. People questioned the existence of loopholes in housing provident fund management, but also in the end reflect on whether the internal control really play a role. In the internal control system of housing provident fund, accounting control management is a very important part. This article mainly analyzes the basic problems in the internal control system of housing provident fund from the accounting control point of view, and tries to put forward some suggestions And improve the housing provident fund internal accounting control management advice.