A discussion on strengthening the administrative unit accounting internal control seminar（讨论加强行政单位会计内部控制研讨会）.docVIP

A discussion on strengthening the administrative unit accounting internal control seminar [Abstract] accounting and internal control system is an important means of financial management of modern enterprises, is the product of the social and economic development to a certain stage. Administrative institutions non-profit purposes, is the implementation of national policies and laws and regulations and implement , its revenue comes mainly from the state’s financial and administrative institutions accounting internal controls, there are many problems, we must find a solution measures. [Paper Keywords administrative institutions, accounting, internal control, problems and countermeasures Recently, I go deep into Sichuan, some administrative units conducted an investigation, the whole, the administrative unit of internal accounting control system is basically sound, the implementation of good and bad, some outstanding issues that must be solve. Connotation and its role, accounting, internal control Accounting internal control system refers to a unit in order to ensure the effective conduct of operational activities to protect the integrity and effectively to prevent, discover and correct mistakes, fraud and fraud, to ensure a true accounting, legal, and complete security of the assets, improve operational management level and efficiency, to develop and implement a series of control functions, measures and procedures, its production is with the formation of the organization to produce, throughout the various aspects of the business activities of the various units, as long as there is economic activity and business management and the corresponding internal control .1963, the audit program for the first time the internal control is divided into internal accounting controls and internal management control on June 28, .2008, China’s Ministry of Finance, Securities and Futures Commission, the Audit Commission, the CBRC CIRC jointly issued the basic specific