对事业单位财务管理内部控制的认识

The Recoganization on Financial Management Internal Control in Institutions

行政事业单位财务管理的内部控制,主要是指通过会计工作和利用会计信息对行政事业单位的经济活动进行指导、调节和监督,以提高行政事业单位的经济管理能力。如何建立切实可行的事业内部控制制度,加强事业单位财务管理内部控制是值得探讨的问题。

The internal control of financial management in administrative institutions mainly means how to lead, adjust and supervise the economic activities in administrafive insfitufions by accounting work and making use of accounting information in order to improve the economic managing ability in administrative institutions. It is a problem worthy of being discussed of how to establish doable controlling system in administrative institutions and strenghten the financial management internal control in administrative institutions.