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为了更好地提供社会公益服务,行政事业单位不仅要做好相关社会事务的管理和服务,更要根据自身的特点,提高和保障会计信息质量。行政事业单位不同于企业等其他单位,具有显著的非营利性,所以,其会计核算特点与企业等其他单位有着非常大的区别。行政事业单位会计信息对于保障其自身开展各项工作具有重要的指导意义,但是由于受到多方因素的影响,不少行政事业单位会出现会计信息失真现象。本文首先介绍了行政事业单位会计信息失真的表现;然后着重分析了行政事业单位会计信息失真的原因;最后就防止行政事业单位会计信息失真的对策作了探讨。期望对提高行政事业单位会计信息有所帮助。
In order to provide better social public service, administrative institutions should not only improve the management and service of related social affairs, but also improve and guarantee the quality of accounting information according to their own characteristics. Administrative units are different from other units such as enterprises and have significant non-profit. Therefore, the characteristics of accounting are very different from other units such as enterprises. Accounting information of administrative units has important guiding significance for ensuring all the work carried out by them. However, due to the influence of many factors, many administrative units will appear distortion of accounting information. This article first introduces the performance of accounting information in administrative institutions; then analyzes the causes of accounting information distortion in administrative institutions; and finally discusses the countermeasures to prevent the distortion of accounting information in administrative units. Expected to improve the accounting information of administrative units help.