论文部分内容阅读
在机关单位,收支控制受困于对财务管理的认识不到位,造成会计电算化不能得到贯彻落实,收支控制只能停留在记账和翻账阶段。而资产管理受困于机关单位落后的工作模式,导致资产管理的认识不足,资源浪费严重。因此,在机关单位的内部控制中,应该有效保证内部控制的客体与会计核算客体一致,设计合理完善的内部控制方案及执行策略,建立科学、有效的内部控制体系。
In the organs and units, revenue and expenditure control trapped in the understanding of financial management is not in place, resulting in accounting computerization can not be implemented, revenue and expenditure control can only stay in the accounting and fund-raising stage. The asset management is trapped in the work unit behind the working model, leading to lack of understanding of asset management, waste of resources serious. Therefore, in the internal control of the organs and units, it is necessary to effectively ensure that the objects of internal control are consistent with the objects of accounting, design a sound and complete internal control plan and implement strategies, and establish a scientific and effective internal control system.