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随着市场环境的变化加剧,参与市场经营的组织为了维持组织的正常运转、达成组织预期目标,纷纷从以组织环境为主的外部取向转为以组织内部控制为主的内部取向;由此,理论届和实践届对组织内部控制给予高度重视。目前普遍认为事业单位内部控制效率与经济管理水平密切相关。事业单位内部控制水平是本单位应对外部风险的重要基础;与此同时,有效的内部控制也是事业单位经营目标达成的重要保障。由此,本文在分析事业单位经济管理水平现状,并指出其中存在的问题的基础上,提出了管理加强内部控制从而提高经济管理水平的几点建议。
In order to maintain the normal operation of the organization and achieve the expected goals of the organization, the organizations participating in the market operation have shifted from the external orientation focusing on the organization environment to the internal orientation focusing on the internal control of the organization. As a result, The theory session and practice session attach great importance to the internal control of the organization. It is generally accepted that the internal control efficiency of institutions is closely related to the level of economic management. The internal control level of institutions is an important basis for the unit to deal with external risks; at the same time, effective internal control is also an important guarantee for the operation objectives of institutions. Therefore, based on the analysis of the status quo of the economic management of institutions and the existing problems, this paper puts forward some suggestions on how to strengthen the internal control so as to raise the level of economic management.