摘要
当前,行政机关单位的内部会计控制存在诸多问题,包括行政机关单位的内部会计控制失效,内部会计控制意识相对薄弱,执行力不够;制度不完善,缺乏有效控制;财务管理不受重视,缺乏有效监督。因此,加强和完善行政机关单位的内部会计控制,既有助于提高行政机关单位的运营管理能力,也有助于单位内部廉洁奉公之气的形成。
At present,there are many problems existing in the internal accounting control of administrative agencies and units,including the failure of the internal accounting control of administrative agencies and units,the relatively weak awareness of internal accounting control and the insufficient executive power,the imperfect system and the lack of effective control,the lack of attention to financial management and the lack of effective supervision.Therefore,strengthening and improving the internal accounting control of administrative agencies and units will help to improve the operation and management ability of administrative agencies and units as well as the formation of a clean and devoted culture within the units.
作者
吴雪梅
WU Xue-mei(Dadukou District Education Commission,Chongqing City,Chongqing 400000,China)
出处
《中小企业管理与科技》
2021年第9期63-64,共2页
Management & Technology of SME
关键词
行政机关
内部会计控制
制度改革
administrative agencies
internal accounting control
system reform