行政事业单位内部会计控制研究  

Research on the Internal Accounting Control of Administrative Institutions

作　　者：张丽华[1] 

机构地区：[1]黑龙江生态工程职业学院,哈尔滨150025

出　　处：《中国林业经济》2015年第2期9-12,共4页China Forestry Economics

摘　　要：与有着丰富经验和体系的发达国家相比,我国行政事业单位内部会计控制制度的发展不够完善,造成行政事业单位财务方面出现了许多问题,包括会计信息失真、收支失控等。面对新的形势和经济体制改革的压力,加强行政事业单位内部会计控制,完善行政事业单位内部会计控制制度,从根本上提高会计从业人员对内部会计控制的认识、完善相关的制度、强化内部审计监督及规范会计核算和预算管理。通过分析其问题产生的的原因,提出了完善行政事业单位内部会计制度的对策。To compared with the developed countries, which have rich experience and systems, the development of the internal accounting control system in administrative institutions of China is not perfect, resulting in the administrative institutions of financial aspects of the emergence of many problems, including the distortion of accounting information, budget control. To face the new situation and the reform of the economic system of the pressure, strengthen the internal accounting control of administrative institutions, improve the internal accounting control system in administrative institutions, improve the accounting staff to understand the internal accounting control, perfect system, strengthen internal audit supervision and standardize the accounting and budget management fundamentally. The reason through analysis of the problems, and puts forward some countermeasures for perfecting internal accounting system in administrative institutions.

关 键 词：事业单位 内部控制 会计制度 

分 类 号：F235.1[经济管理—会计学]