浅析事业单位内部控制存在的问题及对策

A Brief Analysis of the Problems and Countermeasures of the Internal Control in Public Institutions

在现代财务管理中,内部控制制度发挥着越来越重要的作用,同时快速发展的经济社会对事业单位的内部控制制度提出了更高的要求,但是目前正经历着管理体制上改革的事业单位在内部控制方面还存在着许多的问题。这些问题的存在严重制约了行政事业单位的工作效率和经营效果,因此加强和完善事业单位的内部控制势在必行。主要分析了目前我国事业单位内部控制方面存在的问题,并进一步提出了完善事业单位内部控制的建议。

The internal control system is playing a more and more important role in modem financial management and the requirement of this system is much higher owing to the rapid development of the economy and society. However, concerning this system, there are still a lot of problems arising out of the public institution, the management system of which is now under reformation. These problems have severely restrained the operating efficiency as well as management effects of these administrative institutions. As a result, the enhancement and improvement of the internal control system in public institutions must be implemented. This article mainly focuses on the problems of the internal control system in public institutions and therefore puts forward some suggestions to improve it.