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随着国家《事业单位会计制度》、《事业单位财务规则》及《行政事业单位内部控制规范》陆续出台及实施,我国事业单位在规范财务核算、健全内部控制制度、优化预决算编制等方面取得了长足的进展,但个别事业单位由于法人财务风险意识淡薄、支付审批缺少监督等原因,导致我国事业单位存在较大的财务风险。本文通过对我国事业单位财务风险表现形式及产生原因进行分析的基础上,提出增强事业单位财务风险控制的若干对策。
With the promulgation and implementation of the national “Accounting System of Public Institutions”, “Financial Rules of Institutions” and “Internal Control Norms of Administrative Institutions”, our public institutions made their achievements in standardizing financial accounting, perfecting internal control system and optimizing the preparation of final accounts However, individual institutions have a large financial risk because of the weak awareness of corporate financial risks and the lack of supervision on payment approval. Based on the analysis of the manifestations and causes of the financial risks of the public institutions in our country, this paper puts forward some countermeasures to enhance the control of the financial risks of the public institutions.