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事业单位的会计核算工作是全面、系统、连续地记录资金运动过程,反映和监督事业单位执行国家预算情况的会计核算。随着事业单位的不断发展,事业单位会计核算制度、会计核算基础工作、会计核算人员素质、预算管理、内部控制监督等方面的问题也逐渐显现出来,在一定程度上影响着事业单位的管理和运行。本文就事业单位会计核算中的问题展开讨论,探索解决这些问题的相关对策,以对完善事业单位会计核算工作起到实质性作用。
The accounting work of public institutions is a comprehensive, systematic and continuous record of capital movement process, reflecting and supervising the implementation of national institutions and institutions of the state budget accounting. With the continuous development of public institutions, problems in the accounting system, basic accounting work, quality of accounting staff, budget management and supervision of internal control of the public institutions gradually emerge, affecting to a certain extent the management of public institutions run. This article discusses the problems in the accounting of public institutions to explore relevant solutions to solve these problems in order to improve the accounting work of institutions play a substantive role.