摘要
财政拨款是行政事业单位收入的主要来源,行政事业单位内部控制的有效进行可以提升资金的利用率,同时能够综合提升行政事业单位各项关键工作的效率。论文对当前行政事业单位内部控制存在的问题进行梳理,同时分析内部控制和全面质量管理整合的可行性,在此基础上,提出全面质量管理整合策略,为政府机构改革及行政事业单位管理决策科学化提供参考和借鉴。
Financial allocation is the main source of income of administrative institutions.The effective implementation of internal control of administrative institutions can not only improve the utilization rate of funds,but also comprehensively improve the efficiency of key work of administrative institutions.This paper combs the problems existing in the current internal control of administrative institutions,analyzes the feasibility of the integration of internal control and total quality management.Based on this,the paper puts forward the integration strategies of total quality management,which provides a reference for the reform of government institutions and the scientific management and decision-making of administrative institutions.
作者
刘扬东
LIU Yang-dong(Center for Drug Inspection of Fujian,Fuzhou 350001,China)
出处
《中小企业管理与科技》
2021年第36期10-12,共3页
Management & Technology of SME
关键词
行政事业单位
内部控制
全面质量管理
administrative institutions
internal control
total quality management
