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内部控制是单位内部管理的重要内容,是衡量一个单位管理水平的重要标志,其基本目标是为了单位经营活动的效率性和效果性、资产的安全性、经营信息和财务报告的可靠性等。目前我国事业单位大多存在内部控制意识淡薄、内部控制松散、内部控制效率低下等问题,建立健全内部控制系统,强化内部控制管理,对事业单位的进一步发展有重要意义。
Internal control is an important part of internal management of an organization. It is an important indicator to measure the management level of a unit. The basic objective of internal control is the efficiency and effectiveness of business activities of the unit, the safety of assets, the reliability of business information and financial reports. At present, most of the institutions in our country have such problems as weak internal control, loose internal control and inefficient internal control. Therefore, establishing and perfecting the internal control system and strengthening the internal control and management are of great significance to the further development of public institutions.