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会计监督职能在事业单位财务管理中有着十分重要的积极意义,这主要得益于社会主义市场经济的迅猛发展以及改革开放进程的逐步推进。而目前形势下,事业单位在行使会计监督职能的过程中仍旧存在着一些问题。本文首先就事业单位财务管理过程中会计监督职能弱化的现象进行了说明,着重在于有效提高各部门办事效率,对加强会计监督提出了相应可操作性建议和对策。
The function of accounting supervision plays a very important and positive role in the financial management of institutions, mainly due to the rapid development of the socialist market economy and the gradual progress of the process of reform and opening up. However, under the current situation, there are still some problems in the course of exercising the functions of accounting supervision. This paper first describes the weakening of the accounting supervision function in the financial management of public institutions, focusing on effectively improving the efficiency of all departments and putting forward corresponding operational suggestions and countermeasures to strengthen the accounting supervision.