内控视角下的事业单位管理会计应用研究

Research on the Application of Management Accounting in Public Institutions from the Perspective of Internal Control

在我国现有的社会服务体系中,事业单位是关键构成部分,其内部管控成效直接关系到社会公共服务的整体质量。而会计是内部控制的关键,事业单位需在内部管控期间,高度重视会计制度的建立与执行,不断提升控制效果,继而实现快而稳的发展。探讨管理会计的内涵,分析管理会计在事业单位中的作用,提出内控视角下的事业单位管理会计应用策略,以供参考。

In China's existing social service system,public institutions are a key component,and their internal control effectiveness directly affects the overall quality of social public services.While accounting is the core key of internal control,public institutions need to attach great importance to the establishment and implementation of accounting systems during the period of strengthening internal control,constantly improve the control effect,and then achieve rapid and stable sustainable development.This paper discusses the connotation of management accounting,analyze the role of management accounting in public institutions,put forward the application strategy of management accounting in public institutions from the perspective of internal control,for reference.