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事业单位属于一种公益性的组织。其所拥有的资源属于公共资源,这些资源一直都受到人们的高度关注。而在目前的一些较为传统的事业单位管理中,其在资金的应用上具有投资不足以及成本浪费问题的存在,这些问题的存在严重影响到事业单位管理工作的开展,使得事业单位的工作效率大打折扣。因此,要注意对事业单位的资金利用状况进行有效的审核,大力开展会计工作,建立有效的会计制度,并不断的对跨级制度进行改革,从而可以有效的推动绩效审计工作的开展和创新。对事业单位会计制度改革驱动绩效审计创新进行了简要的分析,仅供参考。
Public institutions belong to a public welfare organization. The resources it posses belong to public resources, and these resources have always been highly concerned by people. In the current management of some of the more traditional public institutions, there are problems of insufficient investment and cost waste in the application of funds. The existence of these problems seriously affects the management of public institutions and makes the institutions more efficient discount. Therefore, we should pay close attention to the effective examination and verification of the capital utilization of public institutions, vigorously carry out accounting work, establish an effective accounting system, and continuously reform the cross-level system so as to effectively promote the performance auditing work and its innovation. A brief analysis of the performance audit innovation driven by the accounting system reform of the institutions is for reference only.