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在国家实行国库集中支付制度的力度不断加大的背景下,我国不仅初步形成了与之相应的公共财政体系,而且逐步建立起了现代、科学的集中财政管理制度。在此大环境下,事业单位做好会计审核工作成为必然要求,保证财政拨款合理科学有效的利用。通过调研发现,当前的会计审核工作存在众多问题,还无法适应当前环境。很多事业单位不能很好的做好国库集中支付背景下的会计核算工作。其中存在如下问题:各事业单位使用的会计制度不统一;入账依据不规范;核算主体混乱;账户管理松散;会计报表流于形式;会计控制形同虚设等。为了完善在国库集中支付背景下我国事业单位的会计核算工作,针对上述问题,做了完善的分析并提出相应的应对方法,希望能够提升我国会计核算质量。
Under the background of the State’s centralized treasury payment system, China has not only formed a corresponding public finance system but also gradually established a modern and scientific centralized financial management system. Under this environment, it is an inevitable requirement for public institutions to carry out their accounting examination and ensure that the financial allocations are used reasonably and scientifically. Through the survey found that the current accounting audit there are many problems, but also can not adapt to the current environment. Many institutions can not do a good job in the background of centralized treasury payment accounting work. Among them, the following problems exist: the accounting systems used by various public institutions are not uniform; the basis for accounting is not standardized; the subject of accounting is confused; the account management is loose; the accounting statements are in the form of accounting; In order to improve the accounting work of our institutions in the context of centralized treasury payment, we have done a perfect analysis and put forward corresponding coping methods in the light of the above problems, hoping to improve our accounting quality.