加强事业单位财务会计内部控制的思考

Thoughts on Strengthening the Internal Control of Financial Accounting in Public Institutions

财务会计内部控制是事业单位财务管理的重要组成部分。加强事业单位财务会计内部控制,能够提高事业单位资金使用效率,确保事业单位有充足的资金维持正常运转。文章阐述了事业单位财务会计内部控制的概念和作用,主要分析了目前我国事业单位财务会计内部控制存在的问题,并提出了改进对策,期望对增强我国事业单位财务会计内部控制意识,提高内部控制水平有所助益。

Internal control of financial accounting is an important part of financial management of public institutions.Strengthening the financial accounting internal control in public institutions can improve the efficiency of the use of funds in public institutions and ensure that public institutions have sufficient funds to maintain normal operation.This paper expounds the concept and function of the internal control of financial accounting of public institutions,mainly analyzes the problems existing in the internal control of financial accounting in public institutions,and puts forward some improvement countermeasures,hoping to be helpful to enhance the awareness of financial accounting internal control and improve the level of internal control.