论文部分内容阅读
行政事业单位承担着行政管理、公益服务等职责,有必要根据各自情况建立健全内部控制制度,明确程序与职责,防范资金风险。本文从研究当前行政事业单位内控管理存在的主要问题入手,就如何做好预算管理、合同管理、资产管理以及授权审批等内部控制关键点提出了自己的见解。
Administrative institutions undertake the responsibilities of administrative management and public service, and it is necessary to establish and improve the internal control system according to their respective situations, clarify the procedures and responsibilities, and prevent the funding risks. This article starts with the study of the main problems existing in the internal control of administrative units, and puts forward my own views on how to make the key points of internal control such as budget management, contract management, asset management and authorization approval.