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我国行政事业单位会计改革取得了很大的成效,但许多行政事业单位对往来账管理不善,频频出现会计信息失真、单位资产流失等现象。文章对目前行政事业单位往来账核算中存在的主要问题和现象进行了研究和分析,同时提出了相应的改进办法,建议采取建立科学的内控制度和规范会计基础工作等措施,来强化对往来账的管理,从而进一步规范行政事业单位的会计核算和信息披露。
The accounting reform of our country’s administrative institutions has achieved a great success. However, many administrative institutions have frequently mismanaged their current accounts and frequently report distorted accounting information and the loss of assets of their units. The article has carried on the research and the analysis to the main problems and the phenomenon existing in the current account of the administrative institution at the same time put forward the corresponding improvement method, proposed to establish the scientific internal control system and standardizes the accounting basis work and so on the measure, strengthens to the current account Management, so as to further standardize the accounting of administrative institutions and information disclosure.