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我国事业单位作为对全社会提供基础社会服务的机构,在我国经济发展中发挥着重要的作用。随着新《事业单位会计制度》、《事业单位内部控制制度》的出台,事业单位财务管理工作水平得到了一定的提升,会计核算基础工作不断规范。但在事业单位实际工作中,仍然存在着财务人员素质不高、内部控制制度不健全、预算编制不科学等问题。本文通过对目前我国事业单位在财务管理中存在的问题进行分析的基础上,提出提高事业单位财务管理水平的建议。
As a body that provides basic social services to the whole society, our institutions and institutions play an important role in the economic development of our country. With the promulgation of the new “Institutional Accounting System” and “Institutional Internal Control System”, the level of financial management in public institutions has been raised to a certain extent, and the basic accounting work has been continuously standardized. However, in the actual work of public institutions, there are still some problems such as the quality of financial personnel is not high, the internal control system is not perfect, and the budget preparation is unscientific. Based on the analysis of the existing problems in the financial management of our country’s public institutions, this paper puts forward the suggestion of improving the financial management of public institutions.