事业单位内部控制制度存在的问题及对策

Internal Control Problems and Countermoves of Government-Sponsored Institutions

论述了事业单位内部控制存在的主要问题及形成的原因,为了保证各项业务活动的有效进行、确保单位资产安全完整、防止欺诈和舞弊行为,实现经营管理目标而制定和实施的一系列具有控制职能的方法、措施和程序,提出了加强事业单位内部控制的建议及对策。

The paper discussed main problem s existing in government-sponsored institu tions' internal control and their origin. S et down and bring into effect a series of me thods, measures and procedures provided wit h controlling functions to ensure business activities effectively carrying through, t o ensure assets safe and completeness, prev ent fraud, malpractices, and realize operat ion management targets. Finally, the paper put forward measures and suggestions to str engthen internal control of government-spo nsored institutions.