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内部会计控制是社会经济发展到一定阶段的产物,是现代企业财务管理的重要工具。行政事业单位是为社会提供公共产品或服务和贯彻国家政策的执行者,因此加强行政事业单位内部会计控制的建设极为必要。本文对行政事业单位内部会计控制存在的问题进行了探讨,并提出了加强行政事业单位内部会计控制的一系列具体措施。
Internal accounting control is a product of the social and economic development to a certain stage and is an important tool for the financial management of modern enterprises. Administrative units are the executors who provide public goods or services to society and carry out national policies. Therefore, it is extremely necessary to strengthen the construction of internal accounting controls in administrative institutions. This article discusses the problems existing in the internal accounting control of the administrative institutions and puts forward a series of concrete measures to strengthen the internal accounting control in the administrative institutions.