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加强行政事业单位往来款核算的监督和管理力度,有利于促进单位财务的规范管理,避免出现利用往来款项擅自挪用、套取资金等不良现象的发生。为进一步规范行政事业单位的往来款管理,本文对当前往来款核算中出现的主要问题进行了分析,提出了解决办法,希望能对规范往来款的管理起到借鉴作用。
Strengthening supervision and management of accounts payable between administrative institutions is conducive to promoting the standard management of the unit’s financial affairs and avoiding the occurrence of such undesirable phenomena as the unauthorized diversion and withdrawal of funds from current accounts. In order to further standardize the management of contacts between administrative institutions, this paper analyzes the main problems in the current accounts receivable accounting and puts forward solutions, hoping to learn how to standardize the management of contacts.