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行政事业单位的内部控制是指通过会计工作和利用会计信息对单位的各项经济活动进行指导、调节、约束和促进,以合理保证单位经济活动合法合规,资产安全和使用有效,财务信息真实完整,有效防范舞弊和预防腐败,提高公共服务的效率和效果。户县中小学实体单位财政资金集中在会计核算中心的单一账户上,“一补”“营养改善计划”资金拨付至学校餐厅管理,为了全方位、全过程掌握和监督这部分财政补助资金的流向,使其全额用于学生的营养膳食,充分发挥学校餐厅后勤服务职能,学校必须健全内部会计机构,规范餐厅账务,完善内部控制制度,进一步提高学校内部管理水平,保证“营养改善计划”的顺利实施。
The internal control of administrative institutions refers to the guidance, regulation, restraint and promotion of various economic activities of the unit through accounting work and the use of accounting information in order to reasonably ensure the legal compliance and compliance of economic activities of the units, the effective use of assets and the safety, the true financial information Completely and effectively prevent fraud and prevent corruption and improve the efficiency and effectiveness of public services. Huxian primary and secondary schools, the entity unit of financial funds concentrated in a single account of the accounting center, “a compensation ” “nutrition improvement plan ” funds allocated to the school restaurant management, in order to grasp the entire process and the entire process of this part of the financial The flow of subsidies to make full use of the nutritional meals for students to give full play to the school restaurant logistics service functions, the school must improve the internal accounting institutions, standardize restaurant accounting, improve the internal control system and further improve the internal management of the school to ensure “Nutrition Improvement Plan” of the smooth implementation.