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任何一种形式的经济组织都涉及到会计应用环节,且随着经济体制的不断变化,当前企业管理制度也在不断的做出改革,而其中财务管理制度则是主要关注环节之一。内部控制的实际价值是提升企业经营效率,确保企业经营方向的合理性,对企业的长期发展具有重要价值,而会计内控制度则是为了保障企业财务制度的可靠性。就水利事业单位而言,其企业经营特点为资金管理量较大、预算浮动过大,项目周期较长,以上几个特征均对会计管理提出较高标准的要求,而构建一个适合于水利事业单位的会计内控制度具有必要价值。本文将以水利事业单位会计当前状况为核心,提出构建可行性会计内控制度的有效途径。
Any form of economic organization involves the application of accounting, and with the continuous changes in economic system, the current enterprise management system is constantly making reforms, of which the financial management system is one of the main concerns. The actual value of internal control is to enhance the operating efficiency of enterprises, to ensure the rationality of the business direction of enterprises, the long-term development of enterprises of great value, and accounting internal control system is to protect the reliability of corporate financial system. As far as the water conservancy public utilities units are concerned, the characteristics of their business operations include large amount of fund management, excessive budget fluctuation and long project cycle. All of the above characteristics demand higher standards for accounting management and a suitable standard for water conservancy Unit of accounting control system has the necessary value. This article will be based on the current status of water conservancy institutional accounting as the core, put forward an effective way to build a viable accounting internal control system.