刍议行政事业单位内部会计控制

会计控制作为内部控制的核心,行政事业单位内部会计控制制度,对于其管理水平的提高、财务风险的防范、财经纪律的严格遵守有着重要的作用。建立适应社会主义市场经济条件下的内部会计控制机制,已经成为行政事业单位管理和发展的必要条件。我国各行政事业单位在内部会计控制建设方面已取得了一些积极效果,积累了一些经验,但仍有一些薄弱环节,行政事业单位要想更好地适应形势而发展,就必须加强管理。

On Internal Accounting Control of Administrative Institutions

Accounting control is the core of internal control. Internal accounting control system of administrative institutions is very important for the improvement of management level, prevention of financial risk and strict following of financial law. To establish internal accounting control mechanism suitable for socialist market economy has become a necessary condition for administrative institution management and development. China has achieved some positive results in internal accounting control and has accumulated some experience but there are still some weak links. Administrative institutions must strengthen management in order to better adapt to the situation and get development.