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事业单位财务稽核是财务管理的重要组成部分,是依照国家财务管理制度、会计准则以及内控制度所要求严格执行的事业单位内部会计审核。严格执行财务稽核,是会计核算合法性、准确性、完整性、连续性的重要保障,是保证会计监督和内控制度正常实施的重要手段,事业单位严格、规范、完整的财务稽核对单位各项管理起到监督和指导作用,对防止职务犯罪,维护国有资产不受侵害,转变政府职能,树立公众形象,具有深远的意义。
Financial auditing of public institutions is an important part of financial management and is based on the internal financial management system, accounting standards and internal control system required by the strict implementation of the internal accounting audits. Strict implementation of financial auditing is an important guarantee for the legality, accuracy, completeness and continuity of accounting. It is an important means of ensuring the normal implementation of accounting supervision and internal control systems. The institutions have strict, standardized and complete financial audits of the units Management plays the role of supervision and guidance. It has far-reaching significance in preventing crimes of positions and liabilities, safeguarding state assets against infringement, transforming government functions and establishing a public image.