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随着公共财政、国库支付等改革措施的推进,社会对行政事业单位的会计核算提出了更高的要求。规范行政事业单位会计核算工作,对于加强行政事业单位财务管理,提高财政资金使用效益,强化行政事业单位的职能具有重要的意义。行政事业单位会计作为反映和控制行政事业单位绩效的重要手段,必须适应新环境,客观、真实地反映行政事业单位的经营成果。本文分析了目前行政事业单位会计核算中存在的一些问题,针对出现的问题提出了有针对性的建议。
With the promotion of reform measures such as public finance and treasury payment, the society has set higher demands on the accounting of administrative institutions. Regulating the accounting work of administrative institutions is of great significance to strengthening the financial management of administrative institutions, improving the efficiency of the use of financial funds and strengthening the functions of administrative institutions. As an important means of reflecting and controlling the performance of administrative institutions, administrative accounting units must adapt to the new environment and objectively and truly reflect the operating results of administrative institutions. This article analyzes some problems existing in the accounting of the administrative units at present, and puts forward some suggestions according to the problems.