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行政事业单位内部控制的重要性毋庸置疑,但无论是认识方面,还是制度机制建设方面,还存在着不少问题。一、思想认识有偏差。按照现代内控管理的理论,内部控制不仅包括会计控制,还包括管理控制。但长久以来,很多行政事业单位认为内部控制等于会计控制,而会计控制就是保证资金的使用能满足单位正常的基本运转,把钱“支出去”。至于会计管理和监督,大家更依赖于每年一度的外部审计,认为只要符合财务的
There is no doubt about the importance of the internal control of administrative units, but there are still many problems in terms of cognition and institutional mechanisms. First, there is a deviation of ideological understanding. According to the theory of modern internal control management, internal control includes not only accounting control but also management control. However, for a long time, many administrative institutions think that internal control is equal to accounting control, and accounting control is to ensure that the use of funds can meet the basic normal operation of the unit and “spend money”. As for the accounting management and supervision, we rely more on the annual external audit, that as long as the financial