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近年来随着经济体制的深化改革,国有建设单位的内部会计控制在财务工作中的影响和作用日益突出。然而目前我国国有建设单位的内部会计控制在人员、制度、管理以及体制等诸多方面仍然存在很大的缺陷。本文简要介绍了内部会计控制的含义,指出目前国有建设单位内部会计控制存在的问题,着重分析了内部会计控制在国有建设单位中的具体应用。
In recent years, along with the deepening reform of the economic system, the influence and role of the internal accounting control of state-owned construction units in the financial work have become increasingly prominent. However, at present, the internal accounting control of China’s state-owned construction units still lacks great flaws in many aspects such as personnel, system, management and system. This article briefly introduces the meaning of internal accounting control, points out the problems existing in the internal accounting control of state-owned construction units, and emphatically analyzes the specific application of internal accounting control in state-owned construction units.