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我国事业单位的财务管理与会计核算中还存在观念落后、财务规则和会计准则不规范、内控制度不严谨等诸多方面的问题。随着国库集中收付制度的实施、政府采购制度的推行和完善、部门预算的细化等,使得预算会计原来的核算内容及方法已不能适应新形势发展的需求,这就迫切需要对现行的会计制度进行改革。本文通过对事业单位财务管理与会计核算的现状分析,指出事业单位财务会计改革的目标与方向,并初浅提出了事业单位财务管理和会计核算体系改进的一些措施。
China’s institutions and financial management and accounting there are still backward concepts, financial rules and accounting standards are not standardized, the internal control system is not rigorous and many other issues. With the implementation of the treasury centralized payment system, the implementation and improvement of the government procurement system and the refinement of departmental budgets, the original accounting content and methods of budget accounting can not meet the needs of the new situation and development. Therefore, Accounting system reform. This article points out the goal and direction of the financial accounting reform in public institutions through the analysis of the status quo of the financial management and accounting of public institutions, and puts forward some measures to improve the financial management and accounting system of the public institutions.