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一提起内部控制人们马上就想到企业内控,很少有人会说到事业单位内控,其实随着市场竞争的日益激烈,企业内控已日趋完善,逐步与现代化企业管理模式相结合,为企业的良性循环提供了合理的保证。但是由于种种原因事业单位的内控往往被忽视,国家也认识到了这一点,所以与2012年最新颁布了《行政事业单位内部会计规范》,它为行政事业单位制定完善的内控制度,提高服务职能提供了合理保证。但是现实工作中事业单位内部控制管理存在着诸多缺陷,所以找出问题存在的原因并加以解决是十分必要的。
Mention internal control immediately people think of internal control, few people will speak of internal control institutions, in fact, with the increasingly fierce market competition, corporate internal control has been increasingly perfect, and gradually integrated with modern enterprise management mode, a virtuous circle of business Provided a reasonable guarantee. However, due to various reasons, the internal control of public institutions is often neglected, and the state recognizes this point. Therefore, the “Internal Accounting Standards for Administrative Units” was newly promulgated in 2012, which provides the administrative institutions with a well-developed internal control system and enhanced service functions A reasonable assurance. However, there are many shortcomings in the internal control management of public institutions in practical work, so it is very necessary to find out the reasons for the problems and solve them.