新形势下行政事业单位财务管理的内部控制研究

Research on Internal Control of Financial Management in Administrative Institutions under the New Situation

社会经济体制的逐步完善推动了行政事业单位迈入转型发展道路,财务管理作为把控行政事业单位运行的关键,其管理成效不仅影响着行政事业单位能否稳定运行,还对经营目标的实现有着重要影响。而财务内控的强化开展,可助力财务管理发挥应有价值与作用。文章从行政事业单位内部控制的分析入手,总结财务内控工作的关键把控点,阐明财务内控开展需遵循的原则,以及当前财务内控体系建设现状,并在此基础上提出了相关策略,以促进单位财务内控体系的优化建设。

The gradual improvement of the social and economic system has promoted administrative institutions to step into the road of the transformation and development.Financial management,as the key to controlling the operation of administrative institutions,not only affects the stable operation of administrative institutions,but also has an important impact on the realization of business objectives.The strengthening of financial internal control can help financial management play its due value and role.This paper firstly analyze the internal control of administrative institutions,then summarizes the key points of financial internal control,expounds the principles to be followed in the development of financial internal control,as well as the current status of the construction of the financial internal control system,and lastly puts forward relevant strategies to promote the optimization of construction of unit’s financial internal control system.