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随着现代化管理制度逐渐向着科学化和规范化方向发展,事业单位的内部控制制度在事业单位发展的过程中所显现出来的作用日益明显。改革开放以来,随着市场经济体制的确立和不断快速发展,把事业单位推向市场这个环境建立了一个平台。当前,我国的事业单位和商业行政事业单位一样,像一些医院、行政事业单位、研究所、科学院等事业单位和盈利行政事业单位一样,都需要讲究社会效益、经济效益,都需要得到不断发展。本研究针对当前事业单位在内控制度方面存在的问题进行简单而深入的探讨,本文主要从高校财务这块来探究分析一下在事业单位内部控制制度的建设过程中责权关系的重要性。
With the gradual development of the modern management system in a scientific and standardized way, the internal control system of institutions has become increasingly evident in the development of public institutions. Since the reform and opening up, with the establishment and rapid development of the market economy system, a platform has been set up to bring institutions to the market. At present, institutions like commercial administrations in our country, like some hospitals, administrative institutions, research institutes, academies of sciences and other institutions and profit-making administrative institutions, need to pay attention to social and economic benefits and need constant development. This study aims at the simple and in-depth discussion on the current problems of the internal control system in this institution. This article mainly explores the importance of the relationship between the power and the authority in the construction of the internal control system in institutions, mainly from the university finance.