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我国的市场经济体制由传统的计划经济转变为市场经济,事业单位的改革也在持续的进行。在财务工作中,会计核算是财务管理中极为重要的组成部分,但是由于多种因素的影响,包括管理体制、规章制度、财务法规、内部控制力度、会计人员素质、管理人员的思想观念等,事业单位的会计核算及财务管理也存在一些问题,需要采取相关措施进行改善,以提高财务管理水平。本文简单阐述了做好事业单位会计核算及财务管理的要点,包括建立正确的财务意识、完善预算会计体系、优化财务报告体系、完善财务监督制度等,为事业单位的财务管理人员提供有益的参考与借鉴。
China’s market economy system has been transformed from a traditional planned economy to a market economy, and the reform of public institutions has also continued. In the financial work, accounting is an extremely important part of financial management, but due to many factors, including the management system, rules and regulations, financial laws and regulations, the strength of internal control, the quality of accountants, the management of ideas, There are also some problems in the accounting and financial management of public institutions, and relevant measures need to be taken to improve the financial management. This article briefly describes the key points of doing a good job accounting and financial management of institutions, including the establishment of the correct financial awareness, improve the budget accounting system, optimize the financial reporting system, improve the financial supervision system, etc., to provide useful reference for the financial management personnel of institutions With reference.