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2011年国务院1号文件表明:农田水利工程建,已成为了十二五规划中推动我国农业发展的关键。伴随着农田水利工程的逐一上马,必然存在着专项资金的划拨问题。由此可见,水利事业单位在自身职责范围内,当前的内部会计控制的重点,便在于水利工程项目的资金使用上;而内部控制的关键,则在于建立全过程的资金监管机制。惟有建立在内在要求下的内部会计控制,才能推动今后各分离单位的经营需要。
State Council Document No. 1 in 2011 shows that construction of farmland water conservancy projects has become the key to promoting the development of agriculture in our country during the 12th Five-Year Plan. With the farmland water conservancy projects launched one by one, there must be the allocation of special funds. Therefore, within the scope of their own responsibilities, the key point of internal accounting control in water conservancy institutions lies in the capital utilization of water conservancy projects. The key of internal control lies in the establishment of a fund supervision mechanism in the whole process. Only internal accounting controls based on intrinsic requirements can promote the operational needs of the future separation units.