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就目前国内行政事业单位运行现状来看,会计内部控制管理比较薄弱,如若不对其加以强化,那么财务会计内部控制效果必然不佳,不利于规范行政事业单位资金,如此单位的资产安全性将会降低,这对于行政事业单位未来的发展是非常不利的。基于此,行政事业单位应当认清当前会计内部控制管理实情,明确内部控制问题,进而有针对的优化会计内部控制管理,使之充分发挥作用。基于此,本文将重点分析行政事业单位会计内部控制现状,就如何强化会计内部控制管理进行分析与探讨。
Judging from the current status of the operation of domestic administrative units, the internal control of accounting is relatively weak, if not to be strengthened, then the internal control effect of financial accounting is ineffective, is not conducive to standardize the funds of administrative institutions, so the unit’s asset safety will Lower, which is very unfavorable for the future development of administrative institutions. Based on this, the administrative institutions should make clear the actual situation of the internal control over the current accounting, clarify the internal control issues, and then optimize the internal control and management of the accounting so as to give full play to their role. Based on this, this article will focus on analyzing the status quo of accounting internal control in administrative institutions, on how to strengthen the analysis and discussion on the internal control and management of accounting.