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行政事业单位是政府经济和社会管理的重要组成部分,其管理活动对国家形象、社会发展产生重要影响,但是目前行政事业单位普遍存在财政支出管理效益不高、单位会计核算资料不规范、监管不严等问题,虽然国家也颁布了《行政单位会计制度》对其会计活动进行约束,但是会计制度执行并没有达到预期效果。本文对我国行政事业单位会计制度执行的现状进行了分析,并基于企业内部控制制度的视角,提出提高行政事业单位会计制度执行效力的建议,旨在改善我国行政事业单位的会计工作水平。
Administrative units are an important part of the government’s economic and social management, and their management activities have an important influence on the country’s image and social development. However, at present, the administrative institutions have a lot of problems, such as low efficiency in financial expenditure management, non-standard accounting information in units, Yan and other issues, although the state also promulgated the “accounting system of administrative units” to restrict their accounting activities, but the implementation of the accounting system did not achieve the desired results. This paper analyzes the status quo of the implementation of the accounting system of the administrative units in our country and puts forward suggestions on how to improve the effectiveness of the accounting system of the administrative units based on the perspective of the internal control system of the enterprise so as to improve the accounting level of the administrative units in our country.