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对于事业单位来说,审计视角下的内控管理是保证其内部有序发展的重要前提。在传统的事业单位里,审计视角下的内控管理在公共服务功能实现方面还存在着不足。随着我国社会经济的不断发展,越来越多的事业单位意识到了内部控制对于管理的重要性。为了更好的发挥事业单位的社会效益,笔者在本文中将基于审计视角对事业单位的内控开展研究。
For public institutions, the internal control management from an audit perspective is an important precondition for ensuring an orderly development within itself. In the traditional public institutions, there are still some shortcomings in the implementation of public service functions in the perspective of audit. With the continuous development of social economy in our country, more and more public institutions have realized the importance of internal control to management. In order to give full play to the social benefits of institutions, the author will conduct a research on the internal control of institutions based on audit perspective in this paper.