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随着我国经济环境越来越复杂化和多样化,但是事业单位的财务内部控制制度相对比较落后。根据会计法与内部会计控制规范的具体要求,针对事业单位财务内部控制较弱的现象,要对事业单位财务内部控制的管理工作进行加强,重点看资产存量清算和绩效考核,建立完善的内部控制体系,提高工作人员的道德素质和业务素质,加强监督,实施民主理财的工作。
As China’s economic environment is more and more complicated and diversified, the financial internal control system of institutions is relatively backward. According to the specific requirements of the accounting law and the internal accounting control regulations, in view of the weak financial internal control of public institutions, it is necessary to strengthen the management of the financial internal control of the public institutions, with emphasis on asset inventory liquidation and performance evaluation, and establishment of a sound internal control System, improve the moral quality and professional quality of staff, strengthen supervision and implement the work of democratic financial management.