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随着社会的不断发展,事业单位所面临的环境也发生了变化,进一步加强会计核算和会计监督,为事业单位的发展做好会计基础工作显得尤为重要。但目前许多事业单位会计基础工作中存在不少问题,严重影响了会计核算的合法性和会计信息的真实性,不但制约了单位财务会计管理水平和内部控制制度建设,也消弱了国家相关部门法律、法规的深入贯彻执行。本文就事业单位会计基础工作中的常见问题进行归纳分析,并依据相关法律法规提出解决问题的措施和办法。
With the continuous development of the society, the environment faced by the institutions has also changed. It is particularly important to further strengthen accounting and accounting supervision and do a good job in accounting foundation for the development of public institutions. However, there are still many problems in the basic accounting work of many PSUs, seriously affecting the legitimacy of accounting and the authenticity of accounting information. This not only restricts the level of financial and accounting management and the establishment of an internal control system, but also weakens the relevant departments of the state Laws and regulations in-depth implementation. This article summarizes the common problems in the basic accounting of public institutions and puts forward the measures and measures to solve the problems according to the relevant laws and regulations.