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事业单位属于国家职能部门,资金来源主要是财政资金,单位运营管理不以盈利为目的。随着《行政事业单位内部控制规范(试行)》的出台和实施,财务管理内部控制作为事业单位内部管理的重要组成部分,既能保障国有资产的安全性,又可以提高财务信息的质量和资金的使用效率。本文从什么是财务内部控制,以及所涉及的重要内容入手,剖析了事业单位加强财务内部控制的重要意义,指出目前财务内部控制存在的突出问题,并就新形势下如何建立健全事业单位财务内部控制制度,提出一些可行性措施。
Institutions belonging to the national functional departments, the source of funds is mainly financial funds, unit operation and management is not for profit purposes. With the promulgation and implementation of the “Standard for Internal Control of Public Institutions (Trial)”, as an important part of the internal management of public institutions, internal control of financial management can not only ensure the safety of state-owned assets but also improve the quality and funding of financial information The use of efficiency. This article starts from the analysis of what is financial internal control and the important contents involved, analyzes the significance of institutions to strengthen financial internal control, points out the prominent problems existing in internal financial control and how to establish and improve the internal financial institutions Control system, put forward some feasible measures.