The higher the internal control ability and control effect of financial accounting in administrative institutions,the more conducive to the transformation and development of administrative institutions,and conversely,it will hinder the transformation and development,so many administrative institutions attach great importance to their own financial accounting internal control.Strengthening the internal control of financial accounting can also effectively strengthen the capital control ability of administrative institutions,reduce the financial risk of units,improve the quality of financial accounting,and promote the stable development of administrative institutions.At present,many administrative institutions still have problems in the process of internal control of financial accounting,such as lack of awareness,low attention,imperfect control system,and imperfect supervision mechanism,which not only affect the function of internal control of financial accounting of administrative institutions,but also hinder the healthy and high-quality development of administrative institutions.In this regard,this paper first analyzes the importance of strengthening the internal control of financial accounting in administrative institutions.Then it analyzes the basic principles of internal control of financial accounting in administrative institutions.Finally,it analyzes the problems and measures of internal control of financial accounting in administrative institutions.
关键词
行政事业单位/财务会计内部控制/重要性/控制原则/问题及措施
Key words
administrative institutions/internal control of financial accounting/the importance/control principle/problems and measures
维普
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