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内部财务控制是为了进一步提高内部财务管理水平,规范内部控制,加强廉政风险防控机制,防止错误和舞弊的发生。但是,现阶段多数事业单位的主要领导对内部财务控制意识淡泊,控制的力度不够,财务环节基础管理比较薄弱,资产管理不严,缺乏内部审计和监督,内部财务控制存在很多漏洞。这需要我们建立一套系统的、完整的、科学的、规范的且可操作的内部财务控制制度,以促进事业单位得到更好的发展。
Internal financial control is to further improve the level of internal financial management, standardize internal control, strengthen the mechanism of prevention and control of clean government risks and prevent mistakes and frauds from occurring. However, at this stage, the main leaders of most PSUs are indifferent to internal financial control, lack of control, weak financial foundation management, lax assets management, lack of internal audit and supervision, and many internal control loopholes. This requires us to establish a systematic, complete, scientific, standardized and operational internal financial control system to promote the better development of public institutions.