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会计管理监督体制的建设是行政事业单位发展的重要保障。根据经济发展以及改革的需求,积极发挥会计管理监督的作用,对行政事业单位内的违法行为进行有效的约束,是行政事业单位积极建立会计管理监督体制的主要内容。行政事业单位是国家经济单位的一员,由国家机关或其他组织用国有资产组织,主要进行教育、文化、卫生等相关的社会活动。所以行政事业单位属于为社会进行服务的组织。建立会计管理监督体制所依据的是国家的政策方针以及财务制度,会计监督管理就是对内部经济的活动、财务的收支过程和结果进行监督。
The construction of accounting management and supervision system is an important guarantee for the development of administrative institutions. According to the needs of economic development and reform, it is necessary to give full play to the role of accounting management and supervision and effectively restrict the illegal activities in administrative institutions. This is the main content that administrative institutions should actively establish an accounting management and supervision system. Administrative unit is a member of the national economic unit, the state organs or other organizations with state-owned assets organization, mainly for education, culture, health and other related social activities. Therefore, administrative units belong to the community service organizations. The establishment of an accounting management and supervision system is based on the state’s policy guidelines and financial system. Accounting supervision and management is to supervise the internal economic activities, financial revenue and expenditure processes and the results.