全面预算管理下事业单位内部控制的策略探究

Exploration on the strategy of internal control of public institutionsunder comprehensive budget management

随着当前市场环境的逐渐复杂,社会公众对事业单位的管理水平和服务质量提出了更高的要求。因此,事业单位需要借助全面预算管理机制,实施自身内部控制体系建设工作,为单位各项管理工作的有效落实提供可靠保障。从论文结构来看,第一部分阐述了全面预算管理和内部控制的相关基础内容,第二部分分析了全面预算管理下单位内部控制存在的问题,第三部分提出了优化预算管理机制下内部控制建设的具体措施。

With the gradual complexity of the current market environment,the public has put forward higher requirements for the management level and service quality of public institutions.Therefore,public institutions need to implement the construction of their own internal control system with the help of the comprehensive budget management mechanism to provide reliable guarantees for the effective implementation of various management work of the unit.From the perspective of the structure of the paper,the first part expounds the rele-vant basic contents of comprehensive budget management and internal control,the second part analyzes the problems existing in the inter-nal control of units under comprehensive budget management,and the third part puts forward specific measures to optimize the internal control construction under the budget management mechanism.