摘要
我国社会经济不断发展,经济体制不断变革,对行政事业单位管理发展提出了新要求,尤其是单位会计内控管理。基于此,阐述了行政事业单位会计内控管理的薄弱环节,分析了行政事业单位会计管理工作中存在的突出问题,并以此为突破口,探讨了行政事业单位会计内控管理的优化措施。
With the continuous development of socio-economic landscape and ongoing economic system reforms in China,new requirements have been placed on the management and development of administrative and public service institutions,especially in the realm of internal control management for accounting.Based on this,this paper elucidates the weak links in the internal control management of accounting within administrative and public service institutions,analyzes the prominent problems in accounting management within these institutions,and explores optimization measures for internal control management in accounting within administrative public institutions.
作者
梁梅
LIANG Mei(Wuzhou Lingang Economic Zone Comprehensive Service Center)
出处
《当代会计》
2023年第12期157-159,共3页
Contemporary Accounting
关键词
行政事业单位
会计内控管理
薄弱环节
administrative public institutions
accounting internal control management
weak link
