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事业单位在我国经济和社会发展中不仅扮演着极其重要的角色,也是国家经济的重要来源之一。然而,单位会计工作在长期实践中,存在的混乱、缺漏等问题逐渐显露,会计监督工作普遍难以得到真正落实。虽然在不断改革中推动着管理进步,会计管理制度也得到了一定程度上的优化,但受限于会计监督制度及其体系的不健全、不完善等问题,加上部分单位的认知存在偏差,会计监督实效未能有所体现,工作效率仍不尽如人意。为此,本文就事业单位会计监督开展分析和探讨,阐述了会计监督在单位中的主要作用,分析了当前会计监督机制中的主要弊端,并藉此提出了切实可行的优化对策,以期为实现事业单位发展战略目标提供有益参考。
Institutions not only play an extremely important role in the economic and social development of our country, but also serve as one of the important sources of the national economy. However, in the long-term practice of unit-based accounting work, problems such as confusion and omissions are gradually revealed, and accounting supervision work is generally difficult to be implemented. Although the management progress is promoted in the continuous reform, the accounting management system has also been optimized to a certain extent. However, due to the problems such as the unsoundness and imperfection of the accounting supervision system and its system, and the deviation of cognition of some units , The effectiveness of accounting supervision can not be reflected, the efficiency of work is still not satisfactory. Therefore, this article analyzes and discusses accounting supervision in public institutions, elaborates the main function of accounting supervision in the unit, analyzes the main defects in the current accounting supervision mechanism, and puts forward feasible measures to optimize it in order to realize Institutions to develop strategic objectives provide a useful reference.