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事业单位的会计监督体系来源于监督事业单位内部的会计活动,主要存在于事业单位内部的一种互相监督、制约的制度。事业单位的会计监督机制对于事业单位本身具有非常重要的价值,对于社会的发展也有着密不可分的关系。笔者经过多年的实践和探讨,结合目前事业单位的会计监督体系,对事业单位的会计监督体制提出自己的一些意见和建议。
The accounting supervision system of public institutions comes from supervising the accounting activities within the institutions, which mainly exists in the internal supervision and restriction system of public institutions. Institutional accounting supervision mechanism for the institution itself has a very important value, for the development of society is also inextricably linked. After years of practice and discussion, the author, combined with the current accounting supervision system of public institutions, put forward some opinions and suggestions to the accounting supervision system of public institutions.