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近几年以来,在市场经济发展的推动下,我国政府越来越重视行政事业单位内部的会计管理,提高了会计准则的规范性。在经济发展新时期下,行政事业单位会计准则的完善,在一定程度上能推动我国社会主义市场经济的发展与进步,还能够优化国内的投资环境,进而来提升会计核算的水平。虽然说当前行政事业单位会计准则的实施,在不断的完善,有助于提高行政事业单位的核算水平,但是从高速公路角度来看,在实际核算过程中还是面临着不少问题,内部控制力不够。本文简要的介绍了内部控制的有关概念,分析了高速公路会计内部控制存在的不足,并进一步提出相应的解决措施。
In recent years, driven by the development of market economy, our government has paid more and more attention to the accounting management within the administrative institutions and has improved the standardization of accounting standards. Under the new economic development period, the perfection of the accounting standards of administrative units can promote the development and progress of our socialist market economy to a certain extent, and can also optimize the investment environment in our country and further enhance the level of accounting. Although the implementation of the current accounting standards for administrative units, in constant improvement, help to improve the accounting level of administrative units, but from the highway point of view, in the actual accounting process is still facing many problems, internal control not enough. This article briefly introduces the related concepts of internal control, analyzes the existing problems of internal control of expressway accounting, and puts forward corresponding solutions.