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随着国民经济的快速发展,财政体制和事业单位改革的不断深入,目前事业单位对外投资的经济环境和人们对对外投资的认识与制定制度时有很大的变化,并且由于事业单位存在大量的经营性资产长期游离于预算管理,从而造成事业单位对外投资核算和管理存在诸多的问题,因此加大单位监督力度,完善事业单位对外投资核算和管理,对保证我国国有资产保值增值具有重要的作用。
With the rapid development of the national economy, the deepening reform of the financial system and institutions, the current economic situation of institutional investment abroad and people’s understanding and formulation of foreign investment have greatly changed, and because of the large number of institutional units Since operating assets are free from budgetary management for a long period of time, many problems exist in the accounting and management of overseas investment by institutions. Therefore, increasing unit supervision and perfecting the accounting and management of overseas investment in public institutions plays an important role in ensuring the value of state-owned assets in our country. .