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目前,内控管理在事业单位属于非常重要的措施。通过单位实施内部控制管理能够相应的提升事业单位的整体内部管理水平,协调事业单位各部门间的关系同时维系共同的发展,以确保各部门间能够协调稳定的正常运作。众所周知内控建设在事业单位非常的重要,但是仍然存在事业单位内部并没有给予内控建设足够重视的情况。常见的结果就是事业单位并不能够很好的实施目前比较先进的工作方式,受到影响最严重的就是管理会计。财政部已经出台了新的管理会计体系,在日常的工作中也越来越突显了管理会计的重要作用,但是现在事业单位工作过程中仍然存在着不够重视内部控制的情况,所以也就意味着内部管理过程中还是有一些问题存在的并不是顺利开展的,存在的问题自然就会对于事业单位管理会计的应用产生相应的负面效果。本文就事业单位的内控建设的强化措施展开阐述,以期推进管理会计在单位的应用,供参考。
At present, the internal control management in the institutions belong to a very important measure. Through the implementation of internal control and management by the unit, the overall internal management level of the institution can be correspondingly increased, and the relations among various departments and units in the institutions can be coordinated while maintaining common development so as to ensure that all departments can coordinate stable and normal operation. It is well-known that internal control construction is very important in public institutions, but there are still situations where internal institutions have not given sufficient attention to internal control. The common result is that public institutions are not able to implement well the current more advanced working methods, the most seriously affected is the management accounting. The Ministry of Finance has issued a new management accounting system and has increasingly highlighted the important role of management accounting in its daily work. However, there still exist some problems in the course of its work, such as the lack of emphasis on internal control so that it means There are still some problems in the internal management process that are not carried out smoothly, and the existing problems naturally have a corresponding negative effect on the application of management accounting in public institutions. This article elaborates on the strengthening measures of the internal control of the institution, with a view to promoting the application of management accounting in the unit for reference.