论文部分内容阅读
随着我国事业单位的不断改革深化,很多改革措施也开始关注财政资金的使用与监督方面,资金的管理变得更加公开化与效率化。但是在面临新情况、新问题的境遇下,民众对事业单位财政资金的使用情况的监督要求也在不断增长。近年来,我国也出台了很多法规政策以进一步约束事业单位的贪污腐败行为,同时也加大了打击力度,为事业单位会计监督增添了新的力量。本文通过分析当前事业单位会计监督现状,指出了强化完善会计监督职能的措施与方法。
With the constant reform and deepening of the public institutions in our country, many reform measures have also started to pay attention to the use and supervision of financial funds, and the management of funds has become more open and efficient. However, under the circumstance of facing new situations and new problems, people’s supervision requirements on the use of financial funds by public institutions are also on the rise. In recent years, many laws and regulations have been promulgated in our country to further constrain the corrupt practices of public institutions, at the same time, the crackdown has been stepped up and new forces have been added to the accounting supervision of public institutions. By analyzing the current situation of accounting supervision in public institutions, this paper points out the measures and methods to strengthen and perfect the accounting supervision function.