论文部分内容阅读
在我国,事业单位中的会计核算工作是一个具有全面性、系统性、连续性的记录单位资本整体运作过程的工作。然而在一些基层事业单位中,会计核算工作并未得到严格标准的执行,比如说基础工作不具有规范性、规章制度不完善、上层领导者对其重要性认识程度不足等现象,会计核算工作还有很多问题需要我们的改进,以使得会计核算在新形势发展中更好地得到应用。对事业单位而言会计核算工作能够对其财务管理工作进行有效的检查与督促,有效地提高单位财务管理工作的效率,最终有利于事业单位的进一步发展,为我国经济的发展做出应有的贡献。
In our country, the accounting work in public institutions is a comprehensive, systematic and continuous process of recording the whole operation of the capital of the unit. However, in some grass-roots public institutions, the accounting work has not been strictly enforced. For example, the basic work is not normative, the rules and regulations are not perfect, the top leaders are not aware of their importance, and so on. The accounting work also There are many problems that need our improvement so that accounting can be better applied in the new situation. For public institutions, their accounting work can effectively check and supervise their financial management and effectively improve the efficiency of their financial management. Ultimately, this will be conducive to the further development of public institutions and to the due diligence for the economic development of our country contribution.