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财务的内部控制是事业单位日常工作中的重要内容之一,特别是在行政类的事业单位,对自身财务会计进行有效的内部控制十分必要,可以说财务的内部控制是事业单位管理财务的重要手段。但是在我国部分行政类的事业单位中,财务的内部控制与管理现状并不十分乐观,依旧存在诸多问题,如缺乏严格的内部审计与监督、企业法人的治理结构不当等等,本文首先对这些问题进行详细分析,然后提出有效应对措施,以期为相关人员提供客观参考。
Internal control of finance is one of the most important contents in the daily work of public institutions. Especially in administrative institutions, it is necessary to carry out effective internal control over own financial accounting. It can be said that the internal control of finance is the important part of public institutions to manage their financial affairs means. However, in some administrative institutions in our country, the status quo of financial internal control and management is not very optimistic. There are still many problems, such as the lack of strict internal audit and supervision, improper corporate governance structure, Problem analysis, and then put forward effective countermeasures, in order to provide an objective reference for the relevant personnel.