健全事业单位内部控制制度的几点思考

Thoughts on Perfecting the Internal Control System of Public Institutions

随着市场经济的快速发展,我国事业单位从非营利性服务机构转向多元化、市场化发展。事业单位管理工作也越来越多元化和复杂化。本文主要以高等学校内部控制中存在的问题为例,探讨目前事业单位内部控制制度体系、内部控制制度建设对于提高会计信息质量的意义以及内部控制存在的问题及其对会计信息质量的影响。

With the rapid development of market economy and the transformation of public institutions from nonprofit service organizations to diversified market development,the management of public institutions is more and more diversified and complicated.Through a case study of the problems existed in the internal control system of public institutions of universities,this paper probes into the significance of the present internal control system and the construction of it to the improvement of accounting information quality,the existed problems and the effect of it on accounting information quality in public institutions.