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行政事业单位属于特殊一型的组织,具有替代政府行使社会服务和公共事业的职能,正是因其特殊性,进行行政事业单位财务工作强化成为必然要求。本研究列举和分析了事业单位在实际执行内部控制制度过程中存在的组织形式、会计信息、执行力度等方面的问题,提供了构建事业单位内部控制组织形式,推进会计工作信息化,提升事业单位内部控制执行力度,选拔合格人才,强化内控人员业务能力等对策,希望为优化事业单位内部控制制度有所借鉴与参考。
It is precisely because of its particularity that it is an inevitable requirement to strengthen the financial work of the administrative institutions because the administrative institutions are special type-1 organizations that have the function of replacing the government to exercise social services and public utilities. This study enumerates and analyzes the existing problems in organizational form, accounting information and enforcement in the course of actual implementation of internal control system of public institutions, provides the form of internal control organization for public institutions, promotes the informatization of accounting work, The implementation of internal control, the selection of qualified personnel, strengthening the operational capacity of internal control personnel and other measures, hoping to optimize the internal control system for reference and reference.