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随着我国市场经济体制的逐步建立,事业单位的改革也在不断深化,会计核算是事业单位财务管理工作中一项重要的工作内容,但现行会计制度存在着观念陈旧、财务规则、会计行为不规范、内部控制制度不严谨等问题,这说明现行会计制度已经不适合当前新形势的发展,因此要规范事业单位的财务管理行为就需要尽快改进现行会计核算制度。本文通过分析事业单位会计核算和财务管理所存问题,并提出了改进事业单位财务管理和会计核算的若干措施。
With the gradual establishment of the market economy system in our country, the reform of institutions is also deepening. Accounting is an important work in the financial management of public institutions. However, the current accounting system has obsolete concepts, financial rules, and accounting practices. Norms and internal control systems. This shows that the current accounting system is not suitable for the development of the new situation at present. Therefore, to standardize the financial management of public institutions, the current accounting system needs to be improved as soon as possible. This article analyzes the problems existing in the accounting and financial management of institutions, and puts forward some measures to improve the financial management and accounting of the institutions.