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内部控制作为事业单位管理本单位经济活动的一种手段,是事业单位有效管理体系中不可或缺的组成部分。事业单位建立完善的内部控制体系不仅可以规范本单位的日常管理、促进各项工作的顺利进行,而且对于各种舞弊行为的发生有较强的抑制作用。本文基于对《企业内部控制基本规范》的了解及多年从事财务工作的经验,分析事业单位内部控制建设中容易出现的缺陷并提出相应的改进建议,希望能对事业单位内部控制的建设有一定的促进作用。
Internal control, as a means of managing the economic activities of its own units, is an indispensable part of the effective management system of public institutions. Institutions to establish a sound internal control system can not only regulate the day-to-day management of the unit to promote the smooth progress of the work, but also for a variety of fraud behavior has a strong inhibitory effect. Based on the understanding of “Basic Norms of Enterprise Internal Control” and the experience of many years engaged in financial work, this article analyzes the defects that are prone to appear in the internal control of institutions and puts forward corresponding suggestions for improvement. It hopes to have a certain degree of control over the internal control of institutions enhancement.