完善行政事业单位内部控制的思考

On the Improvement of Internal Control in Administrative Institutions

强化内部控制有助于提高行政事业单位内部的会计监督和控制,保障资产安全完整,以及财务报告和相关信息的真实可靠。通过对行政事业单位内部控制的缺失及原因进行了分析,指出行政事业单位实施内部控制的必要性,提出了完善行政事业单位内部控制的对策建议。

Strengthening internal control helps to improve the accounting supervision and control within the adminis-trative institutions,to safeguard the integrity of asset security,and financial reports and related information′s reliability. This paper analyzes the deficiency and its reason of internal control in administrative institutions and points out the necessity of internal control,as well as puts forward the sophisticated countermeasures for internal control of administrative institutions.