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随着社会主义市场经济的建立,对行政事业单位内部控制是管理现代化的必然产物,纵观全市实行会计核算,行政事业单位内部控制相继取得了一定成效。在新的形势下,如何强化行政事业单位内部控制,防止财务舞弊行为,保证会计资料的真实、合法、完整,提高财政资金的使用效率。本文拟就此结合实践的调查分析的突出问题提出自己一点粗浅看法。
With the establishment of a socialist market economy, the internal control of administrative institutions is an inevitable result of the modernization of management. Looking at the implementation of accounting in the city, internal control of administrative institutions has achieved some successions one after another. Under the new situation, how to strengthen the internal control of administrative institutions to prevent financial fraud, to ensure that the accounting information is true, legitimate and complete, and improve the efficiency of the use of financial resources. This article intends to combine this with the practice of the survey and analysis of the outstanding issues put forward a little superficial view of their own.