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会计权责制度即指会计权责发生制,会计权责制度在各个事业单位中应用广泛,由于事业单位资金保障的重要性,会计权责制度必须保证万无一失,才能确保事业单位资金的正常流动。由于现今诸多方面的改革与推进,现有事业单位会计权责制已经逐渐暴露弊端,如不及时改进创新,将对事业单位的资金流动设计方面产生不良影响。为协助事业单位发展,促进事业单位资金问题的尽快解决,研究落实事业单位会计权责制度的创新工作十分必要。
The accountant’s responsibility system refers to the system of accountant’s accruals. The system of accountant’s authority and responsibility is widely used in all public institutions. Because of the importance of public funds, the accountant’s responsibility system must ensure foolproof to ensure the normal flow of funds. Due to the reform and promotion in many aspects today, the accountancy and accountability system of the existing public institutions has gradually exposed the disadvantages. If we do not improve the innovation in time, it will adversely affect the design of the financial flows of the public institutions. In order to help the development of public institutions and promote the quick solution of public institutions ’funds, it is very necessary to study and make innovations in the implementation of the accountants’ responsibility system in public institutions.