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随着我国事业单位改革进程的逐步深入,内部控制建设对事业单位长远健康发展的重要意义日益凸显。一套健全的内部控制体系能够有效保障单位战略目标的实现,并且对经营管理中的各类风险进行及时控制。然而,从目前的状况来看,我国事业单位的内部控制工作相对于一些优秀企业来说还有这较大差距。文章在分析事业单位内部控制现有问题的基础上,提出了一些改进建议。
With the gradual deepening of the reform process of the institutions in our country, the importance of the construction of internal control over the long-term and healthy development of the institutions has become increasingly prominent. A sound internal control system can effectively guarantee the realization of the strategic objectives of the unit and provide timely control over all kinds of risks in operation and management. However, judging from the current situation, there are still quite a few big gaps in the internal control work of public institutions in China as compared with some outstanding enterprises. Based on the analysis of the existing problems in the internal control of institutions, the article puts forward some suggestions for improvement.