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会计工作是事业单位中重要的组成部分,对于事业单位内部资金的运转进行科学的管理,从而确保事业单位经营管理工作的正常运行。会计工作具有监督功能,对于单位内部的资金使用状况进行监督,确保单位资金运转的安全性。但是目前在我国的事业单位中会计监督职能不完善,相关体制不健全,所以直接影响到单位内部资金运转的安全性。文章对于事业单位会计监督职能的相关问题进行了分析,对于提高事业单位会计管理水平具有重要的意义。
Accounting work is an important part of institutions, scientific management of the operation of the internal funds of institutions, so as to ensure the normal operation of the operation and management of institutions. Accounting work has the supervisory function, supervises the use of funds within the unit, and ensures the safety of the unit’s capital operation. However, at present in our country’s public institutions, the accounting supervisory function is imperfect and the related system is not perfect, so it has a direct impact on the safety of the operation of the internal funds. The article has carried on the analysis to the related question of the accounting supervisory function of the public institution, has the vital significance for raising the accounting management level of the institution.