摘要
随着我国机构改革的不断深入,行政事业单位社会分工更加细化,责、权、利更加明确。在新形势下,对行政事业单位会计人员提出了更高的要求。同时,也对行政事业单位内部控制制度提出了更高的标准。因此,建立健全行政事业单位内部会计控制制度对防止国有资产流失,保证国家财政资金运行安全十分必要。但是,我国行政事业单位内部会计控制还存在不少问题。
Along with our country organization reform of continuously thorough, administration business unit society division of labour thinner turn, responsibility, power and benefit more explicit.Make higher request to the administration business unit accountant under the new situation.In the meantime, also put forward higher standard to the administration business control system in the unit inner part:Therefore, build" up sound administration business unit internal accountancy control system to keep stateowned property from running off, promise a national public finance funds movement the safety is very necessary.But, the our country administration business unit internal accountancy controls to still exist not a few problems.
出处
《经济研究导刊》
2009年第29期171-172,共2页
Economic Research Guide
关键词
内部会计控制
管理
行政事业单位
interior accountant control
management
administration unit