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我国事业单位肩负着促使财政资金有效使用的重要使命,所以事业单位会计监督是否有效执行将直接影响到社会效益能否得到实现。事业单位存在着所有者缺失的情况,使得监督对于其有效经营有着更为重要的意义。所以,事业单位有必要重点研究会计监督问题。本文主要介绍了事业单位会计监督的主要内容,分析了目前存在的问题,并且针对性地给出了强化会计监督工作的建议。
China’s institutions have an important mission to promote the effective use of fiscal funds. Therefore, whether the effective implementation of accounting supervision in public institutions will directly affect the realization of social benefits can be realized. Institutions have the situation of the lack of owners, making supervision more important for their effective operation. Therefore, institutions need to focus on accounting supervision problems. This article mainly introduces the main contents of accounting supervision in public institutions, analyzes the existing problems, and gives some suggestions to strengthen the supervision of accounting.