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会计内部控制是一个单位建设内控体系的核心和关键,财务会计内部控制关系到企业信息质量的高低,影响企业防范、控制财务风险的能力。虽然我国不少企业已建立比较完善的内部控制体系,但事业单位与之存在很大的差异。本文在分析我国事业单位财务会计内部控制机制及所存在问题的基础上,探讨了实现我国事业单位财务会计内部控制的相应对策。
Internal control of accounting is the core and key of a unit building internal control system. The internal control of financial accounting is related to the quality of enterprise information and the ability of enterprises to prevent and control financial risks. Although many enterprises in our country have established relatively perfect internal control system, there are great differences between institutions. Based on the analysis of the internal control mechanism of financial accounting in our country and its existing problems, this paper discusses the corresponding countermeasures to realize the internal control of financial accounting in our country.