论文部分内容阅读
行政事业单位是国家行政机关和事业单位的总称。国家财政支出包括了行政事业单位的人、财、物的耗费,而行政事业单位的业务活动内容纷繁复杂,涉及范围广大,加强行政事业单位内部控制具有重要的意义。本文简述了行政事业单位内部控制的主要内容,剖析了目前我国行政事业单位内部控制存在的一些问题,提出几点建议措施,这对我国行政事业单位完善内部控制制度有一定的借鉴意义。
Administrative units are the general name of the state administrative organs and institutions. Expenditure of state finance includes the expenditures of people, money and goods in administrative institutions, while the business activities of administrative institutions are complicated and involve a wide range of areas. It is of great significance to strengthen the internal control of administrative institutions. This article outlines the main contents of the internal control of the administrative institutions, analyzes some problems existing in the internal control of the administrative institutions in our country and puts forward some suggestions and measures. This is of some reference to the improvement of the internal control system of the administrative units in our country.