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行政事业单位与企业具有不同的发展目标,其主要营运目的是进行社会公共服务等职能,因此单位管理要点和企业相比有着不同的特点,而内部会计控制也与企业有所区别。行政事业单位内部会计控制是单位良好运行的保证,也是单位健康发展的重要前提。本文讨论了行政事业单位内部会计控制原则,对行政事业单位内部会计控制的现状进行了分析,并就如何加强行政事业单位内部会计控制提出了相关建议。
Administrative units and enterprises have different development goals, and their main operation purpose is to perform functions such as social public service. Therefore, the management points of units have different characteristics compared with those of enterprises, and internal accounting control also differs from that of enterprises. The internal accounting control of the administrative unit is the guarantee for the good operation of the unit and an important prerequisite for the healthy development of the unit. This article discusses the principle of internal accounting control in administrative institutions, analyzes the status quo of internal accounting control in administrative institutions, and puts forward some suggestions on how to strengthen the internal accounting control in administrative institutions.