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随着我国国民经济的快速稳定发展以及国家相关政策的改善,我国行政事业单位内部组织有了很大的完善与发展。内部会计控制作为行政事业单位内部控制的重要组成部分,在协调事业单位内部资金流转、保障员工工作的顺利开展以及事业单位整体健康稳定发展具有相当重要的作用。尽管我国各行政事业单位在内部会计控制方面作出了重大突破,积累了丰富经验,但在实际的会计控制当中仍有很多问题需要解决。本文旨在研究我国各行政事业单位在内部会计控制方面发展现状,针对存在的问题提出相应的解决策略,为我国各行政事业单位在内部会计控制方面的进一步完善提供一些可行性建议。
With the rapid and steady development of our national economy and the improvement of relevant state policies, the internal organization of our administrative institutions has been greatly improved and developed. Internal accounting control, as an important part of the internal control of administrative institutions, plays a very important role in coordinating the internal capital flow in public institutions, safeguarding the smooth progress of the work of employees and the overall healthy development of public institutions. Although various administrative units in our country have made great breakthroughs in internal accounting control and have accumulated rich experience, there are still many problems to be solved in actual accounting control. The purpose of this paper is to study the status quo of the development of internal accounting control in all administrative units in our country and put forward corresponding solutions to the existing problems so as to provide some feasible suggestions for further improvement of internal accounting control of all administrative units in our country.