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随着社会主义市场经济的不断发展和改革开放的逐步深入,企业现代会计工作和国际接轨步伐不断加快,行政事业单位的财务收支活动不断扩大,要求财会人员努力提高自身的业务素质和职业道德素质,以适应市场经济体制下的政府职能的转变,保证其单位的经济活动与国家相关的法律、法规,保证会计信息真实、完整,充分发挥会计在社会主义市场经济中的职能和作用。本人从分析加强行政事业单位的必要性出发,提出目前我国行政事业单位内部财务存在的一系列问题,最后提出解决行政单位内部财务监管工作存在问题的对策,进一步完善行政事业单位的内部财务监管工作。
With the continuous development of the socialist market economy and the gradual deepening of reform and opening up, the modern accounting practices of enterprises are accelerating constantly with the pace of international standardization. The fiscal revenue and expenditures of administrative institutions are constantly expanding, requiring accounting personnel to strive to improve their professional qualities and professional ethics Quality, in order to adapt to the changes of government functions under the market economy system, ensure the economic activities of its units and the relevant laws and regulations of the country, guarantee the authenticity and integrity of accounting information, and give full play to the functions and roles of accounting in the socialist market economy. Based on the analysis of the necessity of strengthening the administrative institutions, I put forward a series of questions about the internal financial problems of the administrative institutions in our country, and finally put forward the countermeasures to solve the existing problems of the financial supervision in the administrative units, and further improve the internal financial supervision of the administrative institutions .