事业单位内部会计控制存在的问题及对策探析.docVIP

事业单位内部会计控制存在的问题及对策探析 摘 要 为了保障事业单位的可持续发展，内控是关键，是核心要素。Z所以要实施它，不单 单是因为该制度具有现实意义，甚至是评价单位发展好坏的指标。而会计控制是内部控制 的关键，更是主要的发展趋势。故而，本文围绕着行政单位，详细而有条理的进行探讨内控制 度在单位这一大背景下出现的问题，继而想岀解决措施。争取让它实现经济收益和社会效益的双丰 收，从而促进事业单位工作上升到一个新层面。全文分三部分：首先，从会计内部控制的 系别、特点及作用等方面简要叔述了内部会计控制的现状；其次，具体分析了内控制度在单 位这一大背景下的表现，主要有控制的环境建设滞后、没有建立规范的内部审核制度、内控 意识淡薄等；最后，根据分析出的问题有针对的提出了若干解决对策。 关键词制度；控制；问题；对策 INTERNAL ACCOUNTING CONTROL PROBLEMS AND COUNTERMEASURES ABSTRACT In order to protect the institution of sustainable development, internal control is the key, which is a unit of management focus. Establish a sound and effective internal control system not only because of the implementation of the system is of great significance, or even the internal control system is an important indicator to measure the level of management institutions Internal accounting control is the key to control, even is the major tides. Therefore, based on the institution as an example, some problems in the presence of internal accounting controls and how to solve it as detailed and methodical analysis, fight for public it to achieve the double harvest, thereby promoting institutions work rose to a new level. There are three parts: in the first place, From the aspects of classification, accounting internal control characteristics and the role of simply describes the present situation of internal accounting control. Secondly, analyzes the institution performance and harm of accounting internal control weakening. There are Internal accounting control environment construction lag,and not set up interior audit regime, Engineering spending lack of compliance and so on. Finally, according to the analysis of the issues raised against a number of countermeasures. KEY WORDS system; dominatel; issue; countermeasures TOC \o 1-5 \h \z HYPERLINK \l bookmark2 \o Current Document \h 摘 要 1 ABSTRACT II 前言 1 HYPERLINK \l bookmark8 \o Current Document \h 1内部会计控制相关问题的研究 1 HYPERLINK \l bookmark10 \o Current Document \h 1内部会计控制的含义 1 HYPERLINK \l bookmark