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改革开放以来,我国经济发展迅猛,国家财政收入随之水涨船高。随着经济的飞速增长,国家对公共服务的投入也大幅增加。然而,目前我国行政事业单位内部控制制度建设相对于企业而言比较薄弱,部分行政事业单位在内部控制制度建设上比较滞后,这不仅制约了行政事业单位的工作效率和效果,也影响了会计信息的真实性。加强行政事业单位内部控制制度建设,提高行政事业单位的自我管理水平,成为事业单位更好的为人民服务的重要突破口。
Since the reform and opening up, the economy of our country has been developing rapidly, and the state revenue has soared. With the rapid economic growth, the state investment in public services has also increased substantially. However, at present, the construction of the internal control system of our country’s administrative institutions is relatively weak compared with that of the enterprises. Some administrative units lag behind in the construction of the internal control system, which not only restricts the work efficiency and effectiveness of the administrative institutions, but also affects the accounting information Authenticity. We must step up the building of an internal control system in administrative units and improve the self-management of administrative units, and become an important breakthrough point for institutions to better serve the people.