事业单位内部审计存在的问题及对策分析  

Analysis on the Problems and Countermeasures of Internal Audit in Public Institutions

作　　者：赵晶 ZHAO Jing(Jilin City Infectious Disease Hospital,Jilin City,Jilin Province,132000 China)

机构地区：[1]吉林市传染病医院,吉林省吉林市132000

出　　处：《科技资讯》2021年第33期116-118,共3页Science & Technology Information

摘　　要：在国家经济体制不断深化改革的过程中,事业单位内部财务会计相关制度也在不断完善,固定资产的管理和资金的使用也得到了相应的重视。另外,在事业单位中也设置了独立的内部审计部门,以不断加大对资金的监管力度,确保事业单位的资金处在安全的环境下。在现阶段事业单位内部审计的过程中,仍旧存在着一些问题,如内审工作意识薄弱、岗位设置不合理、管理制度不完善等,在一定程度上阻碍着事业单位相关工作的正常开展。基于此,该文中针对存在的问题,提出了行之有效的解决对策,以不断促进事业单位内部审计工作有条不紊地开展。In the process of national economic system deepening reform,institution system of internal financial accounting are also constantly improve,and the management of fixed assets and the use of funds have also received corresponding attention.What’s more,an independent internal audit department has been set up in public institutions to continuously strengthen the supervision of funds and ensure that the funds of public institutions are in a safe environment.In the process of internal audit of public institutions at this stage,there are still some problems,such as weak awareness of internal audit,unreasonable post setting,imperfect management system and so on,which hinder the normal development of relevant work of public institutions to a certain extent.Based on this,aiming at the existing problems,this paper puts forward effective countermeasures to continuously promote the orderly development of internal audit in public institutions.

关 键 词：事业单位 内部审计 特征 问题不足 对策 

分 类 号：F239.45[经济管理—会计学]