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随着时代变迁及相关政策的出台,我国事业单位的财政管理体系在不断深化,先前的事业单位会计审核工作的弊端也慢慢显现出来,事业单位现行的会计审核制度已经不适应新的需求。在新的形势下,我国事业单位会计审核制度改革面临着严峻的考验。因此,对现行的会计审核制度的变革是非常必要的。此文针对当前事业单位中会计审核制度上存在的相关问题,进行合理详细的分析,并且提出有关变革想法。
With the changes of the times and the promulgation of related policies, the financial management system of our institutions continues to deepen, and the malpractices of the previous institutional auditing work have also gradually emerged. The current system of accounting auditing in public institutions is no longer suitable for new needs. Under the new situation, the reform of the accounting audit system in our country is facing a severe test. Therefore, it is necessary to change the current accounting review system. In this paper, the current public institutions in the accounting review of existing problems related to the system, a reasonable and detailed analysis, and put forward the idea of change.