内部控制视角下事业单位财务管理信息化构建策略探析

Analysis of the information construction strategy of financial management in public institutions from the perspective of internal control

摘要

在当前事业单位改革背景下，财政部全面推进事业单位内部控制建设发展，有效防范财务风险，以此推动事业单位实现可持续发展。新时期背景下，事业单位应全面提高财务管理内部控制的重视程度，以信息化平台建设作为手段，建立健全财务管理内控机制。基于此，本文在内部控制视角下，根据事业单位的性质及工作重点，分析内部控制视角下事业单位财务管理信息化构建的意义、根明确现阶段财务管理信息化存在的问题，结合单位实际情况，积极推动财务信息化的构建和发展，以此实现财务管理现代化管理目标。

Abstract

Under the background of the current reform of public institutions, the Ministry of Finance comprehensively promotes the construction and development of internal control of public institutions, effectively prevents financial risks, so as to promote the sustainable development of public institutions. Under the background of the new period, public institutions should comprehensively improve the importance of the internal control of financial management, and establish and improve the internal control mechanism of financial management with the construction of information platform as a means. Based on this, this paper under the perspective of internal control, according to the nature of the institution and focus, analyze the internal control perspective of the significance of the institution, the present stage, combined with the actual situation of the unit, actively promote the construction and development of financial informatization, to realize the financial management modernization management goal.

关键词

内部控制视角 / 事业单位 / 财务管理 / 信息化构建

Key words

internal control perspective / public institutions / financial management / information construction

参考文献

[1] 刘燕珊. 内部控制视角下事业单位财务管理信息化构建策略探析[J]. 活力, 2024, 42(18): 73-75.

[2] 王冬梅. 内部控制视域下事业单位财务管理的优化路径[J]. 商业2.0, 2024,(17): 85-87.

[3] 张少华. 大数据时代背景下事业单位财务管理信息化研究[J]. 财经界, 2024,(13): 102-104.

[4] 王颖. 新会计制度下加强事业单位固定资产管理的对策分析[J]. 河北企业, 2024,(02): 89-91.

[5] 张丽娟. 大数据背景下事业单位财务管理信息化探讨[J]. 投资与创业, 2023, 34(24): 166-168.