转制科研单位建立和完善内部会计控制的探讨

A discussion on establishing and consummating the internal accounting controls in the structure-transforming scientific research institutes

针对目前大多数科研单位在内部会计控制中存在的问题,根据财政部颁布的《内部会计控制规范一基本规范》,探讨了科研单位在转制过程中应如何建立和完善内部会计控制制度,以达到防范经营风险,保护资产安全、完整,确保经营管理目标和政策有效实施.

In view of the problems existing at present in the internal accounting controls in many scientific research institutes, discussions are made of how to establish, in accordance with the Internal Accounting Control Criteria issued by the Ministry of Finance, China, and consummate an internal accounting control system in a structure-transforming scientific research institutes, so as to prevent the operation risks, to keep the assets safe and integrated, and to ensure an effective implementation of the policies and goals of the operation and management.