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一直以来,由于单位性质等特点,事业单位会计内控的发展始终不如企业。而事业单位作为公共服务部门,其一直担任着行使政府职能和为社会公众提供公共服务的重任,对经济发展和人民生活水平的提高起着重要作用。因此,进一步完善事业单位会计内控,改善内部管理水平,是十分必要的行为。基于此,本文以事业单位为视角,通过分析其会计内控中的诸多问题,合理提出相关改革建议,希望能够为我国事业单位的发展略尽绵薄之力。
All along, due to the nature of the unit and other characteristics, the internal control of institutional accounting has always been better than the development of enterprises. As a public service department, public institutions have always assumed the important task of exercising government functions and providing public services to the public. They play an important role in economic development and the improvement of people’s living standard. Therefore, to further improve the accounting internal control institutions, improve the internal management level, is a very necessary act. Based on this, this article from the perspective of public institutions, through analysis of many problems in its accounting controls, reasonably put forward the relevant reform proposals, hoping to make a slight contribution to the development of China’s institutions.