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财务会计管理是行政事业单位开展和执行各方面工作的主要积极因素,因此促进财务会计管理工作的发展创新便能促进行政事业单位的改革和发展。本文主要从一般行政事业单位财务会计的基本职能和财会制度的发展现状进行概括,针对现今实际中存在的财务会计问题和漏洞进行分析,并提出对于行政事业单位财务会计管理创新思路的一些探讨。
The management of financial accounting is the main positive factor for the administrative institutions in carrying out and implementing various aspects of work. Therefore, promoting the innovation and development of financial and accounting management can promote the reform and development of administrative institutions. This article mainly summarizes the basic functions of financial accounting in general administrative institutions and the status quo of the development of accounting system. According to the analysis of financial accounting problems and loopholes existing in practice today, this paper also puts forward some discussions on innovative ideas of financial accounting management in administrative institutions.