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行政事业单位要达到财政资金使用的“高效”要求,主要靠其自我约束和“自律”。为了使这种“自律”产生成效,可将现代经济管理中的内部控制理论引入行政事业单位的财政资金管理。由于种种原因,各地对实行内部控制制度的做法不一,存在很多问题。本文主要针对当前行政事业单位内部控制方面的现状进行分析,旨在探求规范内部控制制度,提高资金管理效率。
Administrative institutions to achieve the “efficient” requirements of the use of financial resources, mainly by its self-restraint and “self-discipline ”. In order to make this “self-discipline ” produce results, the internal control theory in modern economic management can be introduced into the financial management of administrative institutions. Due to various reasons, various localities have different practices in implementing the internal control system and many problems exist. This article mainly analyzes the status quo of the internal control of the current administrative institutions, and aims to seek to standardize the internal control system and improve the efficiency of capital management.