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在当前事业单位改革不断推进的形势下,加强其内部管理,进一步完善其内部控制系统显得十分重要。本文从内部会计控制的基本内涵出发,对完善事业单位内部会计控制的意义进行了阐述,对事业单位内部会计控制框架的构建与完善进行了探讨。
Under the current situation where the reform of public institutions is continuously promoted, it is very important to strengthen its internal management and further improve its internal control system. Based on the basic connotation of internal accounting control, this paper elaborates the significance of perfecting the internal accounting control in PSU, and discusses the construction and improvement of the internal accounting control framework of PSU.