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事业单位资金来源为财政资金,国家财政和地方财政加强重视财政资金的执行力,但往往许多单位的执行力度远低于预想的情况,经常出现突击用款,甚至临近年底时一个月内使用资金量大于半年度的资金量,造成事业单位内部资金无法有效运转。如果事业单位采用企业化管理模式,学习一些企业内部控制的管理方法,实行预算管理制度,对单位财务活动进行事前控制、事中控制以及事后控制,建立完善的支出标准,使得资金的使用更为合理化,项目工程付款进度有计划性,单位整个运营和控制能力、工作目标会不会有截然不同的效果?文章就这个问题对企业化管理模式下事业单位的内控制度的设计进行了思考与探析。
Institutional sources of funds for the financial funds, the state treasury and local finance to strengthen the implementation of financial resources, but often many units are far less than the implementation of the expected performance, often surprise assaults, and even near the end of the month when the use of funds The amount of funds is greater than the amount of half a year, resulting in institutions within the funds can not effectively operate. If the institutions adopt the mode of enterprise management, learn some management methods of internal control of the enterprise, implement the budget management system, carry out the prior control over the financial activities of the unit, the control over things and the after-the-fact controls, and set up perfect expenditure standards so as to make the use of funds more Reasonable, project progress payment schedule, unit of the entire operation and control ability, the work objectives will not have very different effects? This article on the issue of enterprise management under the model of the internal control system of enterprises were thinking and analysis .