会计信息化下事业单位内部控制存在的问题及应对措施.docVIP

本科生毕业论文 会计信息化下事业单位内部控制存在的问题及应对措施 摘要 改革开放以来，祖国的社会主义市场型经济欣欣向荣的前进着，同样，会计的信息化水平也在一直向前进步，国家事业单位的会计信息化水平也在一直与时俱进着。然而，在会计信息化水平蒸蒸日上的同时，也使国家事业单位内部的控制有了全新的危机与挑战。事业单位的运行机制在旧观念体制的影响下，其内部的控制意识已经无法跟上时代的步伐了，造成的结果是不能合理的利用资金财政，再加上对风险的规避认识不到位。它不但影响着事业单位的运行效率，而且它与现代化管理和社会各种事业单位的需要也是不适应的。因此要提升事业单位的管理能力与控制水平，保障财政税收这笔钱的利用率，关注事业单位内部控制的不断向前进步是人们应该关心的话题。这篇论文从论述会计信息化和内部的控制及其相关的知识概论入手，并通过查阅相关资料对我国现有事业单位的内部控制实行一个全面的了解，最后根据目前事业单位在完成内部控制的过程中所显露出来的问题深入的判断研究，继而论出关于加强事业单位内部控制存在的问题及其应对措施。 关键词：会计信息化；事业单位；内部控制；问题及应对措施 Abstract Since reform and opening up,the socialist market economy of our country is moving forward,meanwhile,the level of accounting information has been moving forward,the level of accounting information in the national institutions has been advancing with the times.However,at the same time, the development of the accounting informatization level,it also makes the internal control of the national institutions have a new crisis and challenges.Under the influence of the old idea system, the operation mechanism of the institution is under the influence of the old idea system,its internal control consciousness has been unable to keep up with the pace of the times,the result is not a reasonable use of funds to finance,plus to avoid the risk of awareness is not in place.It not only affects the operating efficiency of the business unit,and it is not suitable for the needs of modern management and social institutions.Therefore, to enhance the level of management and control capabilities of public institutions,ensure the utilization of fiscal revenue,to pay attention to the continuous development of the internal control of the business unit is a topic that we should care about.This paper starts with the introduction of accounting information and internal control and its related knowledge,and through access to relevant information on Chinas existing institutions to carry out a comprehensive understanding of internal control,at last, according to