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国内勘察设计自收自支事业单位虽然大都已实现了企业化管理,但在内部控制尤其是财务内控方面存在诸多问题。文章分析了勘察设计单位目前财务内控存在的主要问题,而后提出建立健全勘察设计单位财务内控的相应措施。一、财务内控概念及其目标财务内控指的是财务部门牵头,领导财会人员、安全管理
Although most of the domestic survey and design self-supporting public institutions have realized the enterprise management, there are many problems in the internal control, especially the financial control. The paper analyzes the main problems existing in the current financial internal control of survey and design units and then proposes the corresponding measures to establish and improve the financial internal control of survey and design units. First, the concept of financial control and its objectives Financial internal control refers to the financial department to take the lead, accounting and financial personnel, safety management