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通常情况下,行政事业单位肩负着国家政策及制度制定及执行的任务,在维护社会秩序及社会运行等各个方面都发挥着积极的作用,同时,行政事业单位同其它企业一样,都具有财务管理部门,都要进行会计核算及会计预算等财务管理工作,但是随着我国社会主义经济由计划经济向市场经济的成功转型,使得社会各个单位所面临的财务风险都有所提升,事业单位同样也不例外,行政事业单位为了更好的完成日常的资金管理工作,提高资金的利用率,提出了诸多方式及方法来解决日常会计工作中存在的问题,从而规避会计风险,起到促使行政事业单位资金安全的作用。首先对行政事业单位的会计风险及原因进行了分析,并提出了相应的对策来规避风险。
Under normal circumstances, administrative units shoulder the task of formulating and implementing national policies and systems, and play an active role in maintaining social order and social operations. At the same time, administrative units, like other enterprises, have financial management Departments should carry out financial management work such as accounting and accounting. However, with the successful transformation of China’s socialist economy from a planned economy to a market economy, the financial risks faced by various social units have been raised. Public institutions also No exception, in order to better complete the day-to-day fund management work and improve the utilization rate of funds, the administrative institutions have put forward many ways and methods to solve the problems in the daily accounting work so as to evade the accounting risks and play an important role in prompting the administrative institutions The role of financial security. First of all, it analyzes the accounting risk and reasons of administrative institutions and puts forward the corresponding countermeasures to avoid the risks.