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自2013年元旦开始,我国新会计准则正式实施。这对于事业单位的内部控制制度是一个新的挑战,为此,事业单位应适应时代的变化。我国如今正处在改革的攻坚期,事业单位应尽好地顺应改革发展的要求,为了保证事业单位能够正常的运营,事业单位必须建立健全符合新会计准则的内部控制制度,这样一来,事业单位本身才能取得长足有效的发展。本文分析了当前事业单位内部控制制度的现状,并提出了相应的完善内部控制制度的策略。
Since the New Year’s Day in 2013, China’s new accounting standards have been formally implemented. This is a new challenge to the institution’s internal control system. For this reason, institutions should adapt to the changes of the times. Nowadays, our country is in a crucial period of reform. Institutions should comply with the requirements of reform and development. In order to ensure the normal operation of institutions, public institutions must establish and improve an internal control system that conforms to the new accounting standards. As a result, The unit itself can achieve significant and effective development. This paper analyzes the current status of the internal control system of institutions, and puts forward corresponding strategies to improve the internal control system.