新政府会计制度下采供血机构的内控管理薄弱环节和控制方法

Weak Links and Control Methods of Internal Control and Management of Blood Collection and Supply Institutions Under the New Government Accounting System

财政部于2017年10月预先发布行政事业单位的新会计制度,该制度于2019年开始施行。新政府会计制度针对以往行政事业单位会计核算的问题进行了会计账目系统的改革。作为事业单位的采供血机构在新政府会计制度改革下,面临着内部财务控制的整改问题。论文从新政府会计制度出发,分析当下采供血机构的内部财务控制的薄弱环节,并提出针对性的解决方案。

The Ministry of Finance issued the new accounting system for administrative institutions in advance in October 2017,which be implemented in 2019.The new government accounting system has reformed the accounting system in view of the problems of the former administrative institutions'accounting.As public institutions,blood collection and supply institutions are facing the problem of internal financial control rectification under the new government accounting system reform.Starting from the new government accounting system,this paper analyzes the weak links in the internal financial control of the current blood collection and supply institutions,and puts forward targeted solutions.