论事业单位会计内部控制制度建设

On the construction of accounting internal control system in public institutions

事业单位是社会公共服务体系的重要构成部分,承担着宏观市场调控和社会公共服务的重要职能,其运行状况与民众的生活质量息息相关。随着事业单位改革的不断深入,事业单位的内部组织结构与制度也需要做出调整,以适应新时期的社会发展需求。文章概述了事业单位会计内部控制制度建设的重要意义,分析了事业单位内部控制问题,并提出了有针对性的优化策略,希望对事业单位健康发展有所助益。

Public institutions are an important part of the social public service system,assuming the important functions of macro-market regulation and social public service,and their operation status is closely related to the quality of people�s life.With the deepening of the reform of public institutions,the internal organizational structure and system of public institutions also need to be adjusted to meet the needs of social development in the new period.This paper summarizes the significance of the construction of accounting internal control system in public institutions,analyzes the internal control problems of public institutions,and puts forward targeted optimization strategies,hoping to contribute to the healthy development of public institutions.