会计是经济管理的重要组成部分,经济越发展,会计越重要,这已成为人们的共识。在经济活动不很频繁的事业单位,会计工作不被重视,会计基础工作薄弱,内部会计管理方面存在着诸多问题,因此,加强事业单位内部会计管理制度建设,对于贯彻国家的会计法规制度,规范事业单位会计工作秩序,提高资金使用效益,具有重要意义。 Accounting is an important part of economic management. The more the economy grows, the more important is the accounting. This has become the consensus of people. In the institutions with less frequent economic activities, the accounting work is not taken seriously, the basic accounting work is weak, and there are many problems in the internal accounting management. Therefore, to strengthen the internal accounting management system in public institutions is very important for implementing the national accounting rules and regulations, Institutional accounting order, improve the efficiency of the use of funds, of great significance.