论文部分内容阅读
随着我国经济体制的不断改革,事业单位会计内部控制也得到了一定的发展,有效的事业单位内部控制与监督制度可以促进单位的规范管理,提高事业单位会计信息质量。然而,当前我国事业单位会计内部控制与监督工作效果仍不容乐观,存在诸多问题。本文试从分析我国事业单位会计内部控制与监督现状及原因入手,提出了加强事业单位会计内部控制与监督工作的具体措施。
With the continuous reform of the economic system in our country, the internal control of public accounting units has also been developed to a certain extent. Effective internal control and supervision system of public institutions can promote standard management of units and improve the quality of accounting information in public institutions. However, the effect of internal control and supervision of accounting institutions in our country is still not optimistic and there are many problems. Based on the analysis of the status quo and reasons of accounting internal control and supervision in public institutions in our country, this paper puts forward specific measures to strengthen the internal control and supervision of public institutions in accounting.