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事业单位会计肩负着系统、全面、连续记录资金运动过程,准确反映并监督行政事业单位对国家预算的执行情况的责任。进一步规范会计核算工作不仅有利于加强事业单位的财务管理,对于提高财政资金的使用效益以及强化事业单位的职能都有着重要的意义。本文从当前行政事业单位会计核算工作存在的诸如预算执行不力、会计核算制度不健全、内部控制薄弱等问题入手,对事业单位会计核算工作进行了分析,提出了一些方法和对策。
Institutional accounting shoulders the responsibility of systematically, comprehensively and continuously recording the movement of funds and accurately reflecting and supervising the implementation of the state budget by administrative institutions. To further regulate the accounting work is not only conducive to strengthening the financial management institutions, for improving the efficiency of the use of financial resources and to strengthen the functions of institutions are of great significance. This article starts from the current problems in the accounting work of the administrative units, such as the poor budget execution, the unsound accounting system, the weak internal control, and so on. It analyzes the accounting work of the institutions and puts forward some methods and countermeasures.