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随着时代的变迁和发展,我国行政事业单位制度也在不断进行改革和发展。行政事业单位的发展离不开资金,管理使用好资金才能更好地促进事业单位的发展,因此,会计内部控制制度是事业单位良好发展的制度保障。然而,在这个新时期的行政事业单位中,会计内部控制在发展的过程中也呈现出很多问题,本文旨在探讨事业单位会计内部控制的现状的基础上提出相关的改进策略,以促进资金管理的科学化、合理化,使事业单位有效、科学的使用资金。
With the changes and development of the times, the system of administrative units in our country is also constantly carrying out the reform and development. The development of administrative institutions is inseparable from the funds, the management of the use of good funds to better promote the development of institutions, therefore, the internal control system of accounting institutions is the institutional development of good institutional safeguards. However, in this new era of administrative institutions, accounting internal control in the process of development also presents many problems.This paper aims to explore the status quo of institutional internal control of accounting based on the proposed improvement strategies to promote financial management The scientific and rationalization, so that institutions effective and scientific use of funds.