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我国近些年来市场经济的发展促进了市场的繁荣,也促进了行业间的激烈竞争,这种经济背景下,高质量的财务会计内部控制制度越来越重要,从小的方面来讲它能够使事业单位的会计核算更加真实完整,从大的方面来讲它能够维护中国经济的稳定发展,因此一套完整的财务内部控制制度对于单位发展的促进作用是巨大的。但从目前来看,事业单位的财务体系内部控制制度并不完善,在运行过程中还存在各种问题,着就需要事业单位对内部控制加大重视力度,在对市场经济和单位经济有足够了解的基础上对内部控制制度和体系进行完善,使财务部门的执行力大大增强,单位的效益也会水涨船高。
In recent years, the development of market economy has promoted the prosperity of the market and promoted the fierce competition among the industries. Under this economic background, the internal control system of high quality financial accounting is more and more important. From an early age, it can make Institutional accounting more realistic and complete, in large terms it can maintain the steady development of China’s economy, so a complete set of financial internal control system for the promotion of unit development is enormous. However, for the moment, the internal control system of financial institutions in institutions is not perfect, and there are still various problems in the operation process. Therefore, institutions need to pay more attention to internal control and have sufficient market economy and unit economy On the basis of understanding of the internal control system and improve the system so that the financial sector greatly enhance the execution, the unit’s benefits will soar.