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事业单位会计报表是体现单位收支情况及财务状况的一种书面性文件,是单位负责人、上级部门和财政部门了解事业单位掌握政策、基本状况以及指导执行预算工作的一种重要文件,并且还是事业单位对下年度财务收支计划加以编制的基础。但是,事业单位会计报表中却存在着一系列的缺陷及问题,在很大程度上影响了事业单位的会计报表质量,影响了事业单位的良性发展。文章结合我国事业单位的管理及发展情况,深入地分析了事业单位会计报表中所存在的诸多问题,并且提出了提高会计报表质量的有效策略,旨在进一步促进事业单位的蓬勃发展。
The accounting statements of public institutions are a kind of written documents that reflect the income and expenditures and the financial status of the units. They are an important document for the unit heads, the superior departments and the financial departments to understand that the public institutions have mastered the policies, basic conditions and the work of guiding the implementation of the budget. Or institutions on the next fiscal year revenue and expenditure plan to be prepared basis. However, there are a series of shortcomings and problems in the accounting statements of public institutions, which greatly affect the quality of the accounting statements of institutions and the benign development of public institutions. Based on the management and development of public institutions in our country, this article deeply analyzes many problems existing in the accounting statements of public institutions, and puts forward some effective strategies to improve the quality of financial reports. It aims at further promoting the vigorous development of public institutions.