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随着市场经济的不断深化改革,中小国有企业不断退出国有取而代之的是更加适应经济发展的灵活多样的所有制形式,财政在监督指导这些中小企业方面的职能相对较弱。反之,财政却日益加强支持行政事业单位的监督指导作用。本文主要探讨行政事业单位会计信息质量监督检査工作的问题及其检査方法对策,以便对行业的指导作用。
As the market economy continues to deepen the reform, the gradual withdrawal of state-owned enterprises from small and medium-sized state-owned enterprises has replaced them with flexible and varied forms of ownership that are more suitable for economic development. The functions of finance in monitoring and directing these small and medium-sized enterprises are relatively weak. On the contrary, finance has increasingly strengthened its support for the supervision and guidance of administrative units. This article mainly discusses the problems in the supervision and inspection of accounting information quality in administrative units and their inspection methods and measures in order to guide the industry.