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事业单位是我国社会公共服务提供的基础单位,其资金来源主要为财政资金,强化事业单位会计核算,不仅是保障社会公共服务质量的必要条件,也是保障财政资金有效性及安全性的必然要求。当前事业单位的会计核算还存在着一些问题,如会计分期假设不合理、会计凭证填制与报销不规范、隐藏三公经费、资产管理不足等,影响了财政资金使用效率的提升,对事业单位的发展造成了一定阻碍。本文分析了事业单位会计核算中存在的问题,针对这些问题提出了一些解决对策。
Institutions are the basic units of social public services in our country. Their sources of funding are mainly financial funds. Strengthening the accounting of public institutions is not only a necessary condition for guaranteeing the quality of social public services, but also an inevitable requirement for ensuring the effectiveness and safety of financial funds. There are still some problems in the accounting of current public institutions. For example, the assumption of accounting period is unreasonable, the accounting vouchers are not filled in and reimbursements, the three funds are hidden, and the assets management is not enough, which affects the efficiency of using financial funds. Development has caused some obstacles. This article analyzes the problems existing in the accounting of public institutions, and puts forward some solutions to these problems.