试论事业单位内部会计控制制度的执行

Discussion on the Implementation of Internal Accounting Control System in Institutions

建立完善的内部控制制度是为了不折不扣地执行,让内部会计控制制度发挥应有作用。由于事业单位特有的性质,长期以来对内部控制制度不甚重视,因而加强内部会计控制制度的执行就愈显重要。只有通过内因和外因的共同作用形成合力,才能使事业单位的内部会计控制制度发挥应用有的作用。

The institutions,with its ins and outs,have not attached much importance to internal control system over a long period of time.So it is getting more and more important to strengthen the administration of internal accounting control system.The paper points out that only the combined action of both internal cause and external cause,internal accounting control system can take its due effect.