摘要
加强事业单位财务会计内部控制,不仅关系到财务数据的准确性和科学性,还会对单位的可持续发展和声誉产生深远的影响。基于此,概述了事业单位财务会计内部控制,分析了事业单位财务会计内部控制面临的挑战,提出了事业单位财务会计内部控制的优化措施。
Strengthening internal control of financial accounting of public institutions not only relates to the accuracy and scientific of financial data,but also has profound implications for the sustainable development and reputation of the institution.Based on this,this paper provides an overview of internal control in the financial accounting of public institutions,analyzes the challenges faced by internal control in financial accounting for public institutions,and proposes optimization measures for internal control in financial accounting for public institutions.
作者
毛文龙
MAO Wen-long(China People's Police University)
出处
《当代会计》
2023年第21期154-156,共3页
Contemporary Accounting
关键词
事业单位
财务会计
内部控制
财务透明度
public institutions
financial accounting
internal control
financial transparency