摘要
针对事业单位内部会计控制中存在的问题,提出加强事业单位内部会计控制应健全稽核制度,加强收款票据管理,明确会计岗位职责,规范凭证流转程序和分解费用指标。
In the light of the problems existing in the internal accounting control of the institutions, this paper puts forward some suggestions on strengthening the internal accounting control of the institutions such as perfecting the auditing system, strengthening the management of the receipts, making clear the responsibility of the accounting post, regulating the procedure of the vouchers circulation, and decomposing the cost targets, etc.
出处
《科技情报开发与经济》
2005年第13期129-130,共2页
Sci-Tech Information Development & Economy
关键词
内部会计控制
事业单位
财务管理
internal accounting control
institution
financial management
