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事业单位是不以生产经营和创利为目的保障社会发展和进步的社会公益性福利和服务性机构。随着市场经济对事业单位现行财务管理体制的冲击,事业单位的定位发生了变化。在新形势下,深化事业单位的财务管理体制改革,完善内部控制,成为摆在事业单位管理人员与财会人员面前的任务。
Institutions are social welfare agencies and service institutions that do not guarantee the development and progress of society through production, operation and profit-making. With the impact of the market economy on the current financial management system of institutions, the orientation of institutions has changed. Under the new situation, deepening the reform of the financial management system of public institutions and perfecting the internal control have become the tasks that the managers and the accountants in the institutions have placed.