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事业单位工作的特殊性决定了事业单位会计工作的特殊性。自从《会计基础工作规范》颁布以来,事业单位的会计工作有了很大的提高,但是,随着我国财政管理体系的不断深化,先前的事业单位会计工作的弊端也慢慢显现出来,在新的形势下,我国事业单位会计工作面临着严峻的考验。因此,探讨提高事业单位会计工作的有效途径有一定的现实意义。本文主要结合我国事业单位会计工作的基本特征,从会计人员配备、会计制度建设方面以及会计工作细节方面分析和探讨了提高我国事业单位会计工作的有效途径。
The particularity of the institution’s work determines the particularity of the institution’s accounting work. Since the promulgation of “Accounting Standards”, the accounting work of public institutions has been greatly improved. However, with the continuous deepening of the financial management system in our country, the malpractices of the previous public institutions’ accounting work are gradually emerging. The accounting work of our institutions is facing a severe test. Therefore, to explore effective ways to improve the accounting work in public institutions has some practical significance. Based on the basic characteristics of the accounting work of public institutions in our country, this paper analyzes and discusses the effective ways to improve the accounting work of public institutions in China from the aspects of accounting staffing, accounting system construction and accounting details.