论农业科研单位内部控制制度  

Research on Internal Control System in the Agricultural Scientific Research Institutes

作　　者：肖晓英[1] 

机构地区：[1]湖南省园艺研究所财务科

出　　处：《财务与金融》2010年第6期89-92,95,共5页Accounting and Finance

摘　　要：时代迫切要求农业科研单位结合自身实际情况,在内部切实建立起自我约束、自我监督的内部控制制度,本文通过分析农业科研单位实施内部控制的现状与存在的问题,明确只有有效实施内部控制制度才能实现单位持续健康发展,并提出实施内部控制制度的建议。The time urgently requires the agricultural scientific research institutes to establish effective self-regulation and self-monitoring internal control system in accordance with their own situation.Based on the analysis of the problems and the status of internal control system in the agricultural scientific research institutes,the paper clarifies that only effective implementation of internal control system can achieve sustainable and healthy development,and the paper proposes some implementation suggestions for the implementation of internal control system.

关 键 词：内部控制制度 会计控制 财产保护控制 

分 类 号：F23[经济管理—会计学]