完善行政事业单位会计内部控制工作的思考

建立有效的会计内控制度，既能提高单位资产的安全性和完整性，又能防止财务风险、提高财务管理水平。目前，行政事业单位会计内部控制工作中或多或少存在着一定的漏洞，这不仅会造成财务管理混乱，而且不利于整个单位的有效管理。本文通过分析行政事业单位会计内控制度的现状，提出了相应的具体建议。

On the Improvement of Internal Control of Administrative Institutions Accounting

The establishment of an effective internal control system of accounting, can not only improve the security and integrity of assets, but also prevent the financial risk, and improve financial management level. At present, there exist more or less certain loopholes in the administrative institution accounting internal control, which will not only cause financial management confusion, but also be harmful to the effective management of the unit. Through an analysis of the status of the internal control system of the administrative institution accounting, this paperputs forward specific suggestions.