论文部分内容阅读
完善事业单位的会计核算工作,能够提高财政资金使用效益,加强事业单位的财务管理,规范国家财政资金的使用,提高事业单位的行政办事效率,强化事业单位的职能,具有极为重要的作用。本文首先分析了完善事业单位会计核算的必要性,其次,阐述了事业单位会计核算存在的问题。同时,从建立健全事业单位会计核算管理制度;全面开展事业单位会计监督检查工作;事业单位固定资产管理应按企业会计准则计提折旧;事业单位会计核算要逐步引入权责发生制的核算方式等方面就如何有效改进事业单位会计核算工作进行了深入的探讨,具有一定的参考价值。
Improving the accounting work of public institutions will play an extremely important role in improving the efficiency of using financial funds, strengthening the financial management of public institutions, standardizing the use of state financial funds, improving the administrative efficiency of public institutions and strengthening the functions of public institutions. This paper first analyzes the necessity of perfecting the accounting of public institutions, and secondly, expatiates on the problems existing in the accounting of public institutions. At the same time, from the establishment and improvement of accounting management system of institutions; the full implementation of the accounting supervision and inspection institutions; institutions should be depreciated in accordance with the Accounting Standards for Business Enterprises fixed assets management; accounting units should gradually introduce accrual accounting system In terms of how to effectively improve the accounting unit of the business conducted in-depth discussion, with some reference value.