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随着我国市场经济的不断发展,事业单位的职能也从单纯的公益性向综合性服务转变,而且市场化管理趋势也日见明显,社会对事业单位服务的对象、资金来源、服务质量等都有了较大变化,特别是和谐社会建设需要事业单位进一步加强内部管理。事业单位作为国家政策的直接贯彻和执行者,其收入主要来源于财政资金,由于受经济业务范围的影响,事业单位财务管理一直不被重视,普遍存在一些管理上的漏洞,影响了事业单位的会计工作质量,需要引起有关部门和社会的重视,进一步规范事业单位的会计工作,制定适用的财务管理制度。
With the continuous development of the market economy in our country, the functions of public institutions have also shifted from simple public welfare to comprehensive services. Moreover, the trend of market-oriented management has become increasingly clear. The social services, financial resources, and service quality of public institutions all have A great change, especially the construction of a harmonious society needs institutions to further strengthen internal management. As the direct implementation and implementation of national policies, public institutions derive their income mainly from financial funds. Due to the influence of the scope of economic activities, public institutions ’financial management has not been taken seriously. There are some common management loopholes that affect public institutions’ The quality of accounting work needs the attention of relevant departments and the society, and further standardize the accounting work of institutions and formulate applicable financial management systems.