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事业单位的会计改革与发展应紧密与事业单位财务管理与预算管理、财政改革与发展相结合。从2011年起随着国家推进行政事业单位改革步伐的加快,促进公益事业发展为目的,加强我国行政事业单位内部控制的重要性日渐突出。传统的财务管理工作受到了巨大冲击,新形势下如何做好事业单位内部控制工作是非常值得我们深思的问题。针对目前事业单位内控制度缺失、不规范、不完善的现状,2012年11月财政部正式发布了《行政事业单位内部控制规范(试行)》,这是加强行政事业单位单位内部财务监督,维护我国市场经济秩序的重要举措,也是健全各项管理制度,规范行政事业单位内部管理的客观要求。以下就事业单位内部控制中存在的问题,加强内部控制的重要性进行探讨。
Institutional accounting reform and development should be closely integrated with the institutions of financial management and budget management, financial reform and development. From 2011 onwards, as the state accelerates the pace of reform in administrative units and promotes the development of public welfare undertakings, the importance of strengthening the internal control of administrative units in our country has become increasingly prominent. The traditional financial management has been a huge impact on how to do a good job under the new situation of the internal control of institutions is very worthy of our consideration. In response to the current lack of standardization and imperfection in the internal control system of public institutions, the Ministry of Finance officially released the “Standard for Internal Control of Public Institutions and Institutions (Trial Implementation)” in November 2012, which is to strengthen the internal financial supervision of administrative units and maintain our country The important measures in the market economy order are also the objective requirements of perfecting various management systems and standardizing the internal management of administrative institutions. The following problems in the internal control of institutions, to strengthen the importance of internal control to explore.