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近些年来,随着我国经济社会的快速发展,行政事业单位在社会发展发挥了巨大的作用。但随着我国行政事业单位改革的不断发展,行政事业单位内部的财务审计监督工作也越来越重要,普遍受到社会的关注与重视。财务审计工作是行政事业单位进行内部控制的一种有效手段,通过有效的审计手段可以及时发现单位内部存在的财务问题与财务风险,是充分发挥内部监督职能的重要途径。本论文首先分析了进行财务审计监督的重要性,其次简述了行政事业单位审计监督过程的主要方式,最终提出了必要的改善途径,希望能推动新形势下行政事业财务审计监督工作的开展。
In recent years, with the rapid economic and social development in our country, administrative units have played a huge role in social development. However, with the continuous development of the reform of administrative units in our country, the financial auditing and supervision within the administrative institutions is also becoming more and more important and has drawn widespread public attention and attention. Financial auditing is an effective means for the internal control of the administrative institutions. Through effective auditing means, the internal financial problems and financial risks within the unit can be found in time, which is an important way to give full play to the internal supervision function. This paper first analyzes the importance of financial auditing and supervision, then briefly describes the main ways of auditing and supervising the administrative institutions, and ultimately puts forward the necessary improvement measures in the hope of promoting the financial auditing and supervision work of the administrative institutions in the new situation.