摘要
目前,我国行政事业单位内部控制建设中普遍存在内控管理意识淡薄、内控管理制度不健全、会计核算管理不规范、业务风险控制和内控监督机制缺失等。提出提高内部控制意识、加强内部制度建设、科学设置岗位,强化日常财务监督和业务全过程管理等对策建议。
At present, generally there are problems that awareness of internal control management is weak, management system is not perfect, the accounting management is not standardized, lack of business risk control and internal control in the construction of internal control of administrative institutions in our country. This paper promotes several that we should raise the awareness of internal control, strengthen internal system construction, scientific set position, strengthen the daily financial supervision and business process management.
出处
《对外经贸》
2014年第7期132-133,共2页
FOREIGN ECONOMIC RELATIONS & TRADE
关键词
行政事业单位
内部控制
管理制度
administrative institutions
internal control
management system
