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随着近几年事业单位的资金支出项目的逐渐多元化,对外投资也成为了事业单位的一项重要的资金支出项目,占据了事业单位的财务管理内容的一席之地。由于资金的收支结构和项目也日渐复杂,因此加强会计核算对于事业单位的财务管理显得尤为重要。本文就目前事业单位中对外投资项目中存有的会计核算进行了简要分析,提出其中存在的问题,并对这些问题提出了解决的建议。
With the gradual diversification of capital expenditure projects of institutions in recent years, foreign investment has also become an important capital expenditure project of public institutions, occupying a place for the financial management of public institutions. Due to the increasingly complicated financial revenue and expenditure structure and projects, it is particularly important for financial accounting to strengthen the financial management of public institutions. This article briefly analyzes the existing accounting of foreign invested projects in institutions, puts forward the existing problems, and puts forward the solutions to these problems.