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随着中国特色社会主义市场经济体制的建立与发展,高质量财务信息对于我国经济的健康运行具有十分重要的意义。因此,构建完善的事业单位内部控制体系,直接关系到我国事业单位内部会计核算的真实与完整。本文从确定事业单位负责人在内控体系中的主导性地位、健全事业单位财务管理内部控制制度、建设高素质的事业单位会计人员队伍、加强事业单位内部监督工作等四个方面对如何构建事业单位财务内部控制体系进行了探索。
With the establishment and development of the socialist market economic system with Chinese characteristics, high-quality financial information is of great significance to the healthy operation of our economy. Therefore, building a sound internal control system of public institutions is directly related to the truthfulness and completeness of internal accounting of public institutions in our country. This article from the definition of the person in charge of the internal control system in the dominant position, improve the institutions of financial management of internal control system, building high-quality personnel units of accounting institutions and strengthen the internal supervision of institutions and other aspects of how to build institutions Financial internal control system has been explored.