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为了适应我国社会主义市场经济的发展需求,规范事业单位的会计核算,我国针对事业单位推出了《新事业单位会计准则》,为加强事业单位的会计管理、促进社会健康和谐的发展提供了重要依据,有助于我国事业单位更好的适应经济发展的要求,同时也有利于事业单位加强内部管理控制。本文从当前我国事业单位财务管理的现状和财务管理信息化建设过程中存在的问题,对新会计准则下事业单位财务信息化的发展建设进行了思考,并提出了切实可行的建议。
In order to meet the development needs of our country’s socialist market economy and to standardize the accounting of public institutions, our country has introduced the “New Institutional Accounting Standards” for public institutions, providing an important basis for strengthening the accounting management of public institutions and promoting the healthy and harmonious development of the society , Which will help our institutions to better meet the requirements of economic development, and also help institutions to strengthen internal management control. Based on the current situation of financial management of public institutions in our country and the existing problems in the process of informatization construction of financial management, this paper makes some thoughts on the development and construction of financial informationization of public institutions under the new accounting standards and puts forward practical suggestions.