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随着计算机信息及网络技术的迅速发展,社会各界对行政单位财务会计人员的素质要求越来越高。在当前部门预决算信息逐步公开的宏观环境下,财政审计部门与网络媒体监督对行政单位的财务会计行为也越来越严格和规范,再加上行政单位财务会计人员自身因素的影响,比如法律观念淡漠、职业道德缺失、业务素质低下、工作责任心不强和内控制度执行不到位等,导致行政单位财务会计人员面临着日益严峻的财务风险。本文主要从行政单位会计人员自身因素来分析财务风险产生的原因以及个人的对策建议。
With the rapid development of computer information and network technology, the quality of the financial accounting staff in administrative units has become increasingly demanding in all walks of life. Under the macroeconomic environment in which the budget information of the department is gradually disclosed, the financial auditing department and the online media supervision are more and more strict and standardized on the financial accounting behavior of the administrative units. Coupled with the influence of the financial accounting staff of the administrative units themselves, such as the law The concept of indifference, lack of professional ethics, low quality of work, lack of work responsibility and implementation of internal control system, leading to the administrative unit of financial accounting staff is facing increasingly serious financial risks. This article analyzes the causes of financial risk and the countermeasures of individuals from the accounting unit’s own factors.